Cat Food
A couple who owned a junkyard was allowed to write off the cost of cat food they set out to attract wild cats. The feral felines did more than just eat. They also took care of snakes and rats on the property, making the place safer for customers. When the case reached the Tax Court, IRS lawyers conceded that the cost was deductible.
You probably won’t be able to write off your cat’s food come tax season… unless you own a junkyard? Yep! A couple placed cat food around their junkyard in order to attract cats to the area. The hungry felines took care of rodents and snakes, making the junkyard safer for customers. For that reason, the IRS agreed to let them deduct the cost of the food.
Similarly, a woman who fostered cats in her home for a charity that specialized in neutering wild cats spent more than $12,000 on food, vet bills, and other cat-related items.
She was allowed to claim a charitable deduction, but the IRS limited her write-off as she did not meet substantiation rules, meaning that for each time she spent $250 or more, she failed to procure a contemporaneous written acknowledgment. Ouch!
