How to Claim the Unborn Child Tax Credit in Georgia

Georgia allows a personal exemption for an unborn child, which is a tax deduction, not a tax credit. A tax deduction reduces your total income that is subject to tax, which lowers your overall tax obligation. A tax credit, by contrast, is a dollar-for-dollar reduction of the final amount of tax you owe.

The Living Infants Fairness and Equality (LIFE) Act redefines a “dependent” to include an unborn child with a detectable human heartbeat, providing a $4,000 deduction per child. This deduction is only for Georgia state income taxes and does not apply to federal tax returns.

Determining Your Eligibility

To qualify for this deduction, you must be a Georgia resident. The taxpayer, their spouse, or a dependent must be pregnant with an unborn child who has a detectable human heartbeat, which can occur as early as six weeks into gestation. The heartbeat must be detected at any point during the tax year for which you are filing.

A taxpayer can claim the deduction for the tax year in which the heartbeat is medically confirmed, even if the child’s birth is expected in the following year. The person who can claim the deduction is the individual who will be entitled to claim the child as a dependent after birth. For unmarried parents, only one parent may claim the deduction.

If a pregnancy ends in a miscarriage or stillbirth, the taxpayer can still claim the deduction for that tax year, provided a heartbeat was detected before the loss. In the event a child is born and passes away within the same tax year, the parents would claim the standard dependent exemption for a qualifying child, not the specific unborn child deduction.

Documentation Needed to Support Your Claim

While you do not need to submit proof with your tax return, the Georgia Department of Revenue requires that you maintain documentation to support your claim. This information is to be kept with your personal tax records and must be provided to the department if they request it, for instance, during an audit.

The primary piece of evidence is a formal letter or statement from a qualified medical professional, such as a physician or nurse, who has provided prenatal care. This document should clearly state the name of the patient who was pregnant. The medical record must specify the date on which the fetal heartbeat was first detected. For those expecting multiples, the documentation should also confirm the number of unborn children with detectable heartbeats, as the $4,000 deduction is available for each one.

How to Claim the Deduction on Your Tax Return

The process for claiming the deduction takes place on Georgia’s Form 500, the Individual Income Tax Return. To claim the exemption, you will include the unborn child in the total number of dependents claimed on your return. The exemption is $4,000 for each qualifying unborn child, and this amount is combined with any other dependent exemptions you are claiming.