Dogs will be dogs

IRS Publication 17, p. 172: "Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed earlier under Casualty are met." So I looked at that section, and it referred me to the above. The only example given is your new puppy pees on your oriental rug. Because it is expected and not unusual that puppies do this, you can't claim this damage. However, if the dog pees during a terrorist attack or government demolition of your home, you might have a case (IMO). But you might also have bigger problems.