How to Claim an Unborn Child on Taxes in Georgia
Georgia's LIFE Act allows a $3,000 state tax deduction for an unborn child with a detectable heartbeat, reducing a qualifying taxpayer's taxable income.
A tax deduction for an unborn child is a specific provision available to taxpayers in Georgia. This deduction is not offered on federal income tax returns and was established by Georgia’s House Bill 481, also known as the Living Infants Fairness and Equality (LIFE) Act. The law recognizes an unborn child with a detectable heartbeat as a dependent for state income tax purposes.
Who is Eligible to Claim the Deduction
To claim the unborn child deduction, a taxpayer must be a resident of Georgia. The core requirement centers on the unborn child having a detectable human heartbeat at any point during the tax year. This can occur as early as six weeks into a pregnancy. The deduction can be claimed by the taxpayer who would have been eligible to claim the child as a dependent if the child had been born. This typically includes the biological mother and father.
The deduction amount is set at $3,000 for each unborn child. If a woman is pregnant with more than one child, such as twins, she can claim a separate $3,000 deduction for each one. The deduction is still permissible for the tax year in which a detectable heartbeat was confirmed, even if the pregnancy later ends in a miscarriage or stillbirth. Only one person can claim the exemption per child.
Information and Documentation You Will Need
To substantiate the claim for the unborn child deduction, you must possess credible medical records or other supporting documentation. This proof must show the unborn child had a detectable heartbeat within the tax year for which the deduction is being claimed.
The most direct form of acceptable proof is a letter or other medical record from a licensed physician. This document must confirm the pregnancy and explicitly state that a fetal heartbeat was detected during the relevant tax year. While a Social Security Number for the unborn child is not required, the evidence of a heartbeat is.
Step-by-Step Guide to Claiming the Deduction
The deduction is claimed directly on the Georgia Individual Income Tax Return, Form 500. Instead of being an adjustment to income, the deduction is claimed by including the unborn child in the total count of dependent exemptions.
When filling out Form 500, you will enter the number of eligible unborn children on the line designated for this specific exemption. For recent tax years, this has been on the first page of the form, where other dependents are listed. You then add this to your total number of dependents to calculate your total exemption amount.
Filing Your Return and Keeping Records
An important part of compliance involves the handling of the required medical documentation. Taxpayers should not send the physician’s letter or any medical records with their tax return when they file.
Instead, this sensitive documentation must be kept securely with your personal tax records for that specific year. The purpose of retaining these records is to be able to provide them as proof if the Department of Revenue selects your return for a review or audit.