Can You Claim an Unborn Child on Taxes in Georgia?

Claiming dependents is a common method for families to manage their tax obligations. The regulations defining who qualifies as a dependent can differ between the federal government and state tax authorities. What qualifies on a federal return may not apply at the state level, and vice versa, requiring filers to be aware of two separate sets of standards.

Federal Tax Rules for Claiming a Child

The Internal Revenue Service (IRS) has a set of tests to determine if you can claim a child as a dependent for federal tax purposes. To be claimed, the individual must be your child, stepchild, foster child, sibling, or a descendant of any of them, be under age 19 (or 24 if a full-time student), live with you for more than half the year, and not provide more than half of their own financial support.

A fundamental aspect of federal tax law is the “born alive” rule. This standard stipulates that for a child to be claimed as a dependent on a federal return, they must have been born alive during the tax year. A child who was born and died in the same year can be claimed if they meet the other dependency tests for the time they were alive.

Under these federal guidelines, an unborn or stillborn child cannot be claimed as a dependent. Consequently, taxpayers cannot use an unborn child to qualify for federal benefits such as the Child Tax Credit or the Earned Income Tax Credit.

Georgia’s Unborn Child Dependent Exemption

Georgia offers a unique tax provision that diverges from federal regulations, allowing a taxpayer to claim a dependent personal exemption for an unborn child. This is a result of House Bill 481, the “Living Infants Fairness and Equality (LIFE) Act,” which recognizes an unborn child with a detectable heartbeat as a dependent.

To be eligible, the unborn child must have a detectable human heartbeat at any point during the tax year. The exemption provides a deduction of $4,000 for each qualifying unborn child. This is exclusively a Georgia state tax deduction and has no bearing on a federal return. A taxpayer cannot claim this exemption and also claim the regular dependent exemption if the child is born in the same tax year.

Information and Documentation Required for the Georgia Claim

The Georgia Department of Revenue requires that taxpayers be able to provide supporting documentation if requested. The primary evidence needed is medical records from a qualified professional verifying a detectable human heartbeat within the tax year being filed. These records must clearly state the date the heartbeat was detected.

While this documentation does not need to be submitted with the initial tax filing, it must be retained by the taxpayer. The records must be provided to the Department of Revenue upon request during a review or audit.

How to Claim the Exemption on Your Georgia Tax Return

The claim is made on the Georgia Individual Income Tax Return, Form 500. Taxpayers will include the unborn child in the total number of dependents claimed on the main form, increasing the number of dependent exemptions. When e-filing, tax software should guide you through the process of claiming the exemption.

If you file by paper, you will fill in the appropriate lines on Form 500. You must keep the medical documentation in your personal records, as the Department of Revenue may require you to submit copies to validate your claim if your return is selected for review.