This article shows how to claim the Georgia Unborn Child Credit (enacted in July 2022)
Georgia residents can claim a $3,000 tax deduction for each unborn child with a detectable heartbeat on their tax returns beginning in 2022. The child must have a detectable heartbeat between July 20 and December 31 of the tax year. This deduction is available for each eligible dependent.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.
TaxSlayer Pro 2023 and fwd - Claiming the Exemption
To add the unborn child in the Georgia resident return in TaxSlayer Pro for tax years 2023 and forward, from the Main Menu of the Georgia return select:
- Exemptions
- Number of Unborn Dependents - Enter the number of unborn children.
The number of unborn children will be added to the dependent total on Form 500 line 7.
TaxSlayer Pro 2022 - Claiming the Subtraction
To add the subtraction in the Georgia resident return in TaxSlayer Pro for tax year 2022, from the Main Menu of the Georgia return select:
- Subtractions from Federal AGI
- Other Subtractions from Income - Click New.
- Select from the list "Dependent personal exemption for unborn children with a detectable heartbeat".
- Enter the number of unborn children
The subtraction will be included on Schedule 1 (Form 500).
Crosslink Desktop
Eligible individuals will file the deduction on line 12, "Other adjustments" on Form GA 500, Schedule 1: Adjustments to Income.
- Place the cursor in the Adjustment Type or the Amount field to access the worksheet section as shown below.
- With the worksheet window open, scroll down to line 18. Enter the number of unborn dependents x $3000 (1=$3000, 2=$6000, etc.) in box 18.
- After the entry is added, line 18 will autofill as required to indicate the adjustment applied.
- After closing the worksheet, the entry will carry over to line 12 of the Schedule 1.
