The Internal Revenue Service allows you to deduct the costs of buying, training, and maintaining an assistance dog as medical expenses. It is limited to guide dogs or service animals for people with visual impairments, hearing impairments, or another physical disability. Veterinary expenses, food, grooming, supplies, medical care, and licensing would be included in the maintenance costs. You can only deduct medical expenses if you itemize your deductions on Schedule A. In addition, you can only deduct the portion of your total medical expenses that exceeds 7.5 percent of your adjusted gross income. Contact the IRS for more information and support at 1-800-829-1040 or go to www.irs.gov.