A dog trained to guard a business property is one of the few situations where pet expenses might actually be deductible. If you own a business with a physical location and you use a guard dog to protect that property after hours, the costs of acquiring and maintaining the dog may qualify as a business expense. This includes the purchase price, food, veterinary care, and training costs related to the guard function. The dog needs to actually perform a security role, not just happen to be at your business. Claiming a family pet as a guard dog without genuine evidence that it serves that function is exactly the kind of deduction the IRS will challenge.