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Your dogs could not be included as a dependent but if they are involved in your income by some fashion then it could be possible that they are and expense for tax purposes.
Show dog presenters, trial judges, dog agility trainers, among others are in a business that includes their animals. A proposed income tax deduction must meet 3 tests: 1) Is it documented? 2) Is it business related? 3) Is it reasonable?
Other than business expenses, you can include the cost of a guide dog, or animal, to be used by a vision-impaired or hearing-impaired person. You can also include the cost of care for these trained animals.
As of this writing there is no tax deduction for your personal pet. No matter how much we love them and care for them they are not in the tax code as a dependent.
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