Service dogs may be deductible
Service dogs can be lifesavers for the disabled. Some are trained to lead the blind. Others can turn on lights and bring things to paralyzed people or warn of danger. Now it turns out that these animals—and the expenses incurred to care for them—can be deducted as medical expenses.
The IRS has ruled that veterinary costs for a service dog are a deductible medical expense, as are the costs to buy and train the dog, plus food and grooming. These costs can be written off on Schedule A to the extent that total medical costs exceed 10 percent of the individual’s adjusted gross income, or 7.5 percent for those 65 or older.
True service dogs should be differentiated from what are called “emotional support” animals, which actually have no legal standing, though some landlords will permit them in “no-pet” buildings and some airlines allow them in plane cabins.
For nearly 30 years, Mike Nickerson has owned and managed a small, full-service accounting practice in the Midcoast. He holds a bachelor's degree in accounting from University of Southern Main and a master's degree in financial planning from Bentley University.
He is a past board member and president of the Maine Society of Certified Public Accountants and currently serves on the Maine Board of Accountancy.
An aged rock musician, Nickerson now finds musical enjoyment playing upright and electric bass in a variety of bands spanning folk to jazz music genres. He and his wife have three grown children, and they enjoy their free time hiking, kayaking, golfing, bicycling and motorcycling.
