I get asked this question all the time: “Can I deduct expenses for my dog if I use them in my business?” If I feature my dog in my business — whether through social media, sponsored content, on-site customer interactions, or as part of their brand identity? As of July 2025, there is no explicit IRS guidance that states dog-related expenses may be tax deductible as a business expense, however the Internal Revenue Code (IRC) and case law provide a framework.
Tax Court Cases Allowing Deductible Dog Expenses
The standard for deduction is interpreted narrowly by the IRS and courts. In particular, any expense that has a personal element—such as pet ownership—faces heightened scrutiny. For that reason, small business owners using animals must go further to show that the animal serves a business purpose, that expenses are clearly documented, and that any personal use is excluded or reasonably allocated.
The strongest precedents for dog-related deductions come from security roles:
- Riether v. United States: Allowed deduction of a Rottweiler’s expenses used solely to guard a scrap yard. The court noted the dog was not a pet, and was confined to the business premises.
- Seawright v. Commissioner: Deduction allowed for a junkyard dog where evidence showed the dog served as security and had no personal use.
Conversely, courts have disallowed deductions when dogs were also used personally or when the business justification was vague. In Schoen v. Commissioner, for example, medical costs for a pet were denied as personal in nature.
There are no Tax Court cases to date specifically allowing deductions for dogs used solely in branding, marketing, or as mascots. However, where the dog’s activities meet the §162 standard and are fully substantiated, a deduction may be defensible.
When the Dog IS the brand? Brodie that Dood
Brodie the Doodle—known as @brodiethatdude—is not a company mascot. He is the brand.
Brodie has become a social media influencer and sponsorship partner, with his content forming the core of the business model. His likeness, personality, and presence are monetized through sponsored posts, affiliate campaigns, and digital engagement with a loyal online audience. His role meets IRS §162 criteria as the marketing channel and the product.
Brodie’s Business Role is Well Documented:
- Campaign contracts showing payments for sponsored content.
- Product testing videos and storyboards for brand partnerships.
- Analytics reports showing audience reach and engagement.
- Receipts for grooming, production, travel, and gear—allocated based on time used in business shoots.
- Content calendars and invoices from videographers and editors producing branded material.
Brodie’s use is not incidental. His business use is consistent, central to revenue, and well documented. This makes a strong case for partial or full deductibility of associated expenses.
Documentation and Business Use Allocation
Because of the personal nature of pet ownership, the burden of proof is entirely on the taxpayer to demonstrate business necessity and to exclude personal use. Failure to keep adequate, contemporaneous documentation almost always leads to denial of the deduction.
To support deductibility:
- Maintain Receipts and Logs
- Retain receipts for food, grooming, training, medical care, photography, travel, and any item connected to the dog’s business role.
- Keep a contemporaneous log of activities—for example, dates when the dog participated in video shoots, public events, or client meetings.
- Document Business Purpose
- For each expense, clearly label the business activity. E.g., “Grooming for product sponsorship shoot – June 5, 2025.”
- Use photos, campaign briefs, sponsorship agreements, content calendars, and social media engagement metrics to support the dog’s promotional function.
- Allocate Mixed-Use Expenses
- If the dog is used for both business and personal purposes, apply a reasonable and documented business-use percentage.
- This can be as simple as calculating the number of business hours or days per month the dog is used and applying that to the total cost. Example: If Buster is used 15 days per month for business, and cared for 30 total days, 50% of costs may be allocated as business-related.
- Retain for Audit Readiness
- Organize records annually and retain for at least three years after filing, or longer if under audit.
Key Criteria for Deducting Dog-Related Business Expenses
If you’re unsure how to structure these deductions—or whether your dog’s business role passes muster under §162—reach out for a consultation. With the right documentation and allocation approach, your dog may be more than man’s best friend—they may be a fully deductible business partner.
- Dog expenses are only deductible if they meet the IRC §162 test: ordinary, necessary, and directly related to your business.
- Security roles have the strongest legal precedent (Riether, Seawright); no Tax Court has approved deductions for dogs as mascots or influencers—but the logic may apply with clear support.
- Maintain detailed records of business use
- Keep receipts and content logs
- Apply a simple business-use percentage if the dog is also a personal pet
- Substantiate with content calendars, campaign briefs, and audience metrics
- Do not deduct personal pet costs or hobby activities—IRC §262 prohibits deductions for personal living expenses
Additional Small Business Examples
Examples below illustrate measurable, documented use of animals in advertising or promotion—not incidental or purely aesthetic roles. Substantiation is key. Reflect clear business purpose and demonstrate how §162 criteria may be met:
- A business consultant features their dog “Strategy” in a weekly “Fetch Friday” video series on LinkedIn and Instagram. Each post uses light skits with Strategy to highlight client-facing topics like delegation or burnout, making abstract business principles more relatable. The recurring content drives newsletter signups and inbound inquiries. Analytics reports, content calendars, and contractor invoices for video production support the dog’s role as part of the business’s marketing function.
- A licensed psychologist uses their therapy dog “Calm” in weekly social media posts called “Mindful Mondays,” where Calm is shown modeling breathing techniques or participating in office routines. The dog helps humanize the practice and reduce stigma around mental health care, contributing to increased appointment requests and online engagement. Appointment data, social media insights, and marketing strategy documentation substantiate the business use.
- A realtor features their cat “Whiskers” in listing videos that highlight pet-friendly features like fenced yards and nearby dog parks. The videos regularly receive over 5,000 views and lead to showings from pet-owning buyers. The footage is repurposed in listing presentations and marketing packets, with engagement data and campaign schedules supporting the cat’s business role.
- A landscaping business includes the owner’s dog “Mulch” in transformation videos shared on social media, where Mulch “inspects” the finished work. Mulch’s image also appears on branded trucks and crew apparel. Grooming, videography, and marketing expenses are allocated proportionally based on documented business use.
- A florist uses their rabbit “Petal” in seasonal Instagram campaigns and in-store displays tied to holiday gift bundles. Petal is featured in posts like “Petal’s Picks” that generate strong visibility and drive product sellouts. Content logs, promotional calendars, and merchandising reports document the rabbit’s contribution to sales and marketing