Beginning in tax year 2022, Georgia residents can include an exemption for their unborn child in their tax return. The exemption amount is $3,000 for each unborn child with a detectable human heartbeat at any time on or after July 20 through December 31 of the tax year. The subtraction cannot be taken if the child was born during the tax year.
For tax years 2023 and forward, the child is added to the number of qualified dependents on Form 500 line 7. For tax year 2022, the child is not added as a dependent in the Georgia return; rather, the exemption is treated as a subtraction from income on Schedule 1 (Form 500).
No medical records need to be sent with the return, but the taxpayer claiming this exemption should keep them handy should the state inquire further.
TaxSlayer Pro 2023 and fwd - Claiming the Exemption
To add the unborn child in the Georgia resident return in TaxSlayer Pro for tax years 2023 and forward, from the Main Menu of the Georgia return select:
- Exemptions
- Number of Unborn Dependents - Enter the number of unborn children.
The number of unborn children will be added to the dependent total on Form 500 line 7.
TaxSlayer Pro 2022 - Claiming the Subtraction
To add the subtraction in the Georgia resident return in TaxSlayer Pro for tax year 2022, from the Main Menu of the Georgia return select:
- Subtractions from Federal AGI
- Other Subtractions from Income - Click New.
- Select from the list "Dependent personal exemption for unborn children with a detectable heartbeat".
- Enter the number of unborn children
The subtraction will be included on Schedule 1 (Form 500).
Additional Information: