GEORGIA Unborn Heart Beat Detected is Dependent!

In 2022, the Georgia Department of Revenue made changes to the definition of a dependent for the purpose of tax preparation. Georgia House Bill 481 added an unborn child with a detectable heartbeat to the definition of dependent, effective 7/20/22.

On Georgia individual 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 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. Like any other deduction, relevant medical records or other supporting documentation should be kept and available if requested on audit.

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