Georgia Residents Can Now Claim Unborn Children As Dependents On Taxes

Georgia's revenue department announced yesterday (August 1) that residents can claim unborn children with a detectable human heartbeat as dependents on state income taxes, according to FOX News. The decision comes after the U.S. Supreme Court overturned Roe v. Wade and Georgia's Court of Appeals allowed a law that bans abortions in most cases to take effect.

Taxpayers who were expecting a child on or after July 20 (the day of the ruling) through December 21, 2022, can claim an unborn child as a dependent as long as it has a detectable human heartbeat, according to officials. For reference, heartbeats can be detected in embryos as early as six weeks into pregnancy. Eligible residents will receive $3,000 per unborn child as a dependent personal exception.

"Similar to any other deduction claimed on an income tax return, relevant medical records or other supporting documentation shall be provided to support the dependent deduction claimed if requested by the Department," officials said. The department also noted that additional information will be released later this year along with other tax changes impacting Georgia's individual income tax returns.

Those eligible should file for the deduction on the "other adjustments" section of Form 500 Schedule 1.