Georgia DOR Issues Guidance Regarding Eligibility of Unborn Child as Dependent for Income Tax Exemption

The Georgia Department of Revenue (DOR) Aug. 1 issued guidance regarding eligibility of an unborn child as a dependent for individual income tax dependent exemption purposes. The DOR will recognize any unborn child with a detectable human heartbeat as eligible for the dependent exemption. On tax returns filed for 2022 where, at any time on or after July 20 and through Dec. 31, a taxpayer has an unborn child with a detectable human heartbeat, the taxpayer may claim a personal dependent exemption in the amount of $3,000 for each unborn child. For 2022, the deduction for dependent unborn children will ...