How do I claim the Georgia $3000 dependent personal exemption for an unborn child?
If a taxpayer has an unborn child (or children) with a detectable human heartbeat, a $3,000.00 deduction per eligible dependent is available. Note that the unborn dependent exemption cannot be claimed if the child is born during the same tax year as they are eligible for the regular dependent deduction instead.
The unborn dependent entry field is available in the following locations:
- 2023: GA > General tab > screen 1 > line 7b Number of Unborn Dependents (enter the number of unborn children).
- 2022: GA > General tab > screen 3 > line 12 Dependent Personal Exemption for Unborn Children with Detectable Human Heartbeat (enter the appropriate dollar amount i.e., $3,000 for one unborn child, $6,000 for two, etc.).
More information is available from the Life Act Guidance page.
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