Drake Tax - GA - Exemption for Unborn Dependents
Article #: 17949
Last Updated: April 29, 2026
If a taxpayer has an unborn child (or children) with a detectable human heartbeat, a $4,000.00 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.
Note In 2024 and prior, the deduction amount is $3,000.
Use GA screen 1, line 7b to enter the number of unborn dependents. The software will calculate the allowed deduction amount.
More information is available from the Life Act Guidance page.
Use GA screen 3, line 12 to enter the appropriate dollar amount i.e., $3,000 for one unborn child, $6,000 for two, etc..