If at any time on or after July 20, 2022, a Georgia taxpayer has an unborn child (or children) with a detectable human heartbeat, the taxpayer may claim a dependent personal exemption in the amount of $3,000 for each unborn child.
I have reviewed your token and you have entered the information in the correct place. This benefit on the Georgia return is not a non-refundable tax credit that would apply directly against your tax liability, or a refundable tax credit which could be added to your refund.
This is a personal exemption. We used to have personal exemptions on the federal returns, until 2018 when the tax legislation ended them. This Georgia exemption gives a deduction from the income, so you you will not have to pay state tax on $3000 of your income.
You will find this on the Georgia Schedule 1, Line 12 and then on the Georgia Form 500, Line 9 when you review your return before filing.
I am sorry for your loss. Please let us know if you have any additional questions.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
