It is not a credit ... it simply reduces your taxable income....
If you are referring the Unborn child exemption on the Georgia state income tax return, you only need to select in the Income section under Miscellaneous that you have a Dependent Personal Exemption for Unborn Children.
On the GA return you ONLY get a $3000 reduction in taxable income ... you do NOT get $3000 more in your refund... it is NOT a refundable credit. GA tax rates are from 1% up to 5.75% so the unborn child would be worth between $30 and $172.50 in tax reduction ... nothing much in the grand scheme of things.
