To claim a deduction for an unborn dependent on a Georgia state income tax return for tax year 2022, you will report the dependent as a Subtraction from Income on Line 12, Other Adjustments, of Georgia Form 500 Schedule 1, not reported together with other dependents.
The Georgia Department of Revenue created this provision for tax year 2022. See Guidance related to House Bill 481, Living Infants and Fairness Equality (LIFE) Act.
On individual Georgia income tax returns filed for Tax Year 2022 where, 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 (which may occur as early as six weeks gestation), the taxpayer may claim a dependent personal exemption in the amount of $3,000.00 for each unborn child.
For Tax Year 2022, the deduction for dependent unborn children will be a subtraction on Line 12, “Other Adjustments,” of Form 500 Schedule 1, not reported together with other dependents.
@4746c10ee984
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
