Here is the Questions: Question: Jason was injured and as a result suffered permanent blindness. His doctor recommended a service dog to help him with his daily needs. His doctor referred him to a breeder who specializes in training service dogs. He purchased a service dog for $10,000 and paid $1,500 per year in upkeep. He also paid $199 for registration and a vest for his dog. Can Jason deduct the cost to purchase his service dog, the dog’s upkeep, the registration and vest as a medical expense? Answer: Yes, the cost to purchase the dog, its upkeep, the costs to register, and any necessary expenses of the dog are allowable as a medical expense deduction. Revenue Ruling 55-261 specifically provides that the cost of a “seeing-eye” dog and its maintenance are expenses paid primarily for the alleviation of the physical defect of blindness. Therefore, the expenses are deductible as a medical expense under §213.
Posted on: Wed, 24 Dec 2014 01:43:47 +0000