Beginning in tax year 2022, Georgia residents can include a subtraction from income on Schedule 1 (Form 500) in the amount of $3,000 for their unborn child.
For tax year 2022, the subtraction is available for each unborn child with a detectable human heartbeat at any time on or after July 20, 2022 through December 31, 2022. The subtraction cannot be taken if the child was born.
No medical records need to be sent with the return, but the taxpayer claiming this subtraction should keep them handy should the state inquire further.
To add the subtraction in the Georgia resident return in TaxSlayer ProWeb, from the Main Menu of the Georgia return 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.
Note that the unborn child(ren) is not added as a dependent in the federal return, nor in the state return. The total number of dependents in the state return will equal the total in the federal return.