Some service-animal expenses can qualify as medical expenses for U.S. federal income tax purposes. Qualification is separate from ADA public-access status.
IRS Publication 502 explicitly lists buying, training, and maintaining a guide dog or service animal assisting a person with a vision, hearing, or other physical disability. Relevant maintenance can include food, grooming, and veterinary care.
The publication also defines medical care more broadly to include care primarily addressing a physical or mental disability or illness. Discuss a psychiatric service-dog expense with a qualified tax professional rather than assuming it is automatically included or excluded.
For the itemized medical deduction, the applicable threshold described in the current publication is 7.5% of adjusted gross income. Only eligible, unreimbursed expenses above that threshold are deductible through this route, and you must itemize.
Keep records of expenses and their medical purpose. A registry listing or public access test does not guarantee a tax deduction. Use the IRS instructions for the tax year you are filing.