Per IRS regulation 23.553 in publication 566C, you may claim deduction for pet cares if you and your pets met ALL of the following qualifications:
The maximum amount of deduction is $750/fish ($50/inch of the body length measure from the frontal lobe to caudal fin)
You cannot claim more than 10 fish per tax year
Fish:
1 - must be a citizen or resident alien of the United States
2 - must be a member of your household
3 - The relationship between you and your fish does not violate local law
4 - live with you for at least 365 days in 2013
5 - earns less than the personal exemption amount during the year. For 2013, this means the fish earns less than $3,900.
6 - must be at least 1 inch or longer, measuring from the frontal lobe to the caudal fin
7 - If the fishes are paired, the fishes cannot file a joint return with his or her mate.
8 - cannot be a qualifying pets of another taxpayer.
You:
1 - You, the taxpayer must provide over half of the fishes total support during the year. "Total support includes amounts spent to provide food, water changes, chemical addictive, and schooling (yeah a school of fish)
2 - You will not be claimed by another tax payer as dependent for 2013.
3 - You must have an earned income of $5,500 in 2013.
Good luck!!
I can tell you many of my friends in the Racing Industry thought they could write off all racing expenses and the IRS has been putting the hurt on them as they consider racing a hobby. Some have had to pay fines and others much worse.
