As a result of the US Supreme Court ruling in Dobbs v, Jackson Women's Health Organization and the Circuit Court of appeals ruling in Sistersong v, Kemp, if a 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.
What tax year does this affect?
This affects the 2022 tax year onward. As of July 20, 2022, Georgia recognizes an unborn child with a detectable heartbeat as eligible for the dependent exemption per the 11th Circuit ruling in Sistersong v. Kemp. The unborn dependent exemption cannot be claimed if the child is born during the same tax year.
How much is the exemption?
The exemption is $3,000 for each unborn child with a detectable heartbeat.
Program Entry
- State Section
- Edit Georgia Return
- Basic Information
- Enter the number of Qualifying Exemptions
Be sure to have the proper documentation to claim the exemption.