Veterinary costs for a service dog are deductible medical expenses. Ditto for amounts paid to purchase and train the dog plus food and grooming. These animals assist the visually impaired and others who have physical disabilities, so the owners can write off the costs of buying and caring for their dogs on Schedule A to the extent total medical expenses incurred exceed 7.5% of adjusted gross income. The cost of an emotional support animal may sometimes be deducted. The owner must show that he or she is using the animal primarily for medical care to alleviate a mental disability or illness, the Service has previously stated privately.