A New York attorney sued the Internal Revenue Service, hoping to claim her dog as a dependent on her taxes.
The lawsuit, filed by Amanda Reynolds, seeks to claim her 8-year-old golden retriever, Finnegan Mary Reynolds, as a non-human dependent under U.S. tax law. In the complaint, which has been reviewed by USA TODAY, Reynolds states her dog is “entirely dependent” on her for survival.
Reynolds, who lives in New York City, filed the lawsuit on June 19 in the U.S. District Court for the Eastern District of New York.
The attorney said she spends more than $5,000 a year on her dog. Finnegan’s care includes boarding, daycare, transportation, veterinary services, grooming, food and housing, the lawsuit said.
According to Section 152 of the Internal Revenue Code, Finnegan meets the qualification of a dependent, the lawsuit argued. To count as a dependent, taxpayers need to prove they share a residence with the individual in question and that the individual requires financial reliance and lacks an independent income.
