A Service Animals
 
(01/01/19 - 12/31/19)
The costs to secure and maintain professionally trained service animals that assist elderly or disabled NA participants in performing normal living activities are allowable.
 
Service Animals include, but are not limited to the following:
 
Seeing-eye animals
Hearing-ear animals
 
A service animal is defined as an animal that is trained to do work or perform tasks for the elderly/disabled NA participant. To determine if the service animal meets the requirements, obtain a participant statement that addresses the following:
 
The service animal is required because of a medical issue
The animal is specifically trained to perform work or tasks for the participant
 
It is not a requirement that a physician or medical professional prescribe the need for the animal when the participant meets the Elderly/disability NA requirements.
 
Maintenance costs include the following:
 
Purchase of animal food
Veterinary services
Kennel fees
Training
 
NOTE Breeding and whelping fees are not deductible.
 
For policy and procedures regarding the expense, see NA Medical Expenses.
 
Key the expense on EXPC using the ME Expense Code.