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    Ano: 2014
    Banca: ESAF
    Órgão: Receita Federal

    Questions 34 through 38 refer to the following text.

    We've been keeping our veterinarian in business lately.
    First Sammy, our nine-year-old golden retriever, needed
    surgery. (She's fine now.) Then Inky, our curious cat,
    burned his paw. (He'll be fine, too.) At our last visit, as we
    were writing our fourth (or was it the fifth?) consecutive
    check to the veterinary hospital, there was much joking
    about how vet bills should be tax-deductible. After all, pets
    are dependents, too, right? (Guffaws all around.)

    Now, halfway through tax-filing season, comes news
    that pets are high on the list of unusual deductions
    taxpayers try to claim. From routine pet expenses to the
    costs of adopting a pet to, yes, pets as "dependents," tax
    accountants have heard it all this year, according to the
    Minnesota Society of Certified Public Accountants, which
    surveys its members annually about the most outlandish

    tax deductions proposed by clients. Most of these doggy

    deductions don't hunt, but, believe it or not, some do. Could

    there be a spot for Sammy and Inky on our 1040?

    Scott Kadrlik, a certified public accountant in Eden Prairie,

    Minn., who moonlights as a stand-up comedian (really!),

    gave me a dog's-eye view of the tax code: "In most cases

    our family pets are just family pets," he says. They cannot

    be claimed as dependents, and you cannot deduct the

    cost of their food, medical care or other expenses. One

    exception is service dogs. If you require a Seeing Eye

    dog, for example, your canine's costs are deductible as

    a medical expense. Occasionally, man's best friend also

    is man's best business deduction. The Doberman that

    guards the junk yard can be deductible as a business

    expense of the junk-yard owner, says Mr. Kadrlik. Ditto the

    convenience-store cat that keeps the rats at bay.

    For most of us, though, our pets are hobbies at most.

    Something's a hobby if, among other things, it hasn't turned

    a profit in at least three of the past five years (or two of the

    past seven years in the case of horse training, breeding

    or racing). In that case, you can't deduct losses—only

    expenses to the extent of income in the same year. So if

    your beloved Bichon earns $100 for a modeling gig,

    you could deduct $100 worth of vet bills (or dog food or doggy


    (Source: Carolyn Geer, The Wall Street Journal, retrieved on 13 March 2014 - slightly adapted)

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