Tax Deductions

Below is the guideline directly from the IRS website:

Guide Dog or Other Service Animal
You can include in medical expenses the costs of buying, training, and
maintaining a guide dog or other service animal to assist a visually
impaired or hearing disabled person, or a person with other physical
disabilities. In general, this includes any costs, such as food, grooming,
and veterinary care, incurred in maintaining the health and vitality of the
service animal so that it may perform its duties.

Page 8 Publication 502 (2012) https://www.irs.gov/pub/irs-pdf/p502.pdf