What You Need to Know
Service animals that are trained to assist a person with a disability or medical condition are considered a qualified medical expense by the IRS. This includes guide dogs for the visually impaired, hearing dogs, seizure alert dogs, and psychiatric service dogs. The eligible costs cover not just the animal itself but also training, food, grooming, and veterinary care. The key requirement is that the animal must be specifically trained to perform tasks related to a diagnosed disability or medical condition. Emotional support animals (ESAs) generally do not qualify unless prescribed for a specific psychiatric condition and documented with a Letter of Medical Necessity.
What Qualifies
- ●Purchase or adoption cost of a qualified service animal
- ●Professional training for the service animal
- ●Food and daily care expenses for the service animal
- ●Veterinary care, vaccinations, and medications for the service animal
- ●Grooming necessary for the animal's health and function
- ●Harnesses, vests, and other service animal equipment
- ●Emotional support animals may require a Letter of Medical Necessity (LMN)