Knowledge Base

17949: GA - Exemption for Unborn Children (Drake22)


How do I claim the Georgia $3000 dependent personal exemption for an unborn child? 


If, at any time on or after July 20, 2022 and through December 31, 2022, a taxpayer has an unborn child (or children) with a detectable human heartbeat, a deduction in the amount of $3,000.00 per eligible dependent is available. Note that the unborn dependent exemption cannot be claimed if the child is born during the same tax year.

A direct entry field is available on the GA > General tab > screen 3 (Schedule 1 Subtractions) > line 12 Dependent Personal Exemption for Unborn Children with Detectable Human Heartbeat.

More information is available from House Bill 481, Living Infants and Fairness Equality (LIFE) Act.


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