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 at any time on or after July 20, 2023, and through December 31, 2023, 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?
Income tax returns for tax year 2023 that have an unborn child or children with a detectable heartbeat on or after July 20 through December 31, 2023. 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.
The entry must be made on the state return.
- State Section
- Georgia Return
- Subtractions From Income
- Enter the number of Qualifying Exemptions
Be sure to have the proper documentation to claim the exemption.