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 ProWeb - Claiming the Exemption
To claim the exemption in the Georgia resident return in TaxSlayer ProWeb, from the Georgia Return menu select:
- Subtractions from Income - Scroll down to the section for this subtraction.
- Enter the number of qualifying exemptions - Enter the number of unborn children that qualify.