Georgia Unborn Child Tax Deduction

The Georgia Department of Revenue has announced House Bill 481, Living Infants and Fairness Equality (LIFE) Act. This allows GA residents to claim an unborn child as a dependent as of July 20, 2022. 

Eligible individuals will file the deduction on line 12, "Other adjustments" on Form GA 500, Schedule 1: Adjustments to Income.

1. Place the cursor in the Adjustment Type or the Amount field to access the worksheet section as shown below.
   
   
2. With the worksheet window open, scroll down to line 18. Enter the number of unborn dependents x $3000 (1=$3000, 2=$6000, etc.) in box 18. 
   
   

    

3. After the entry is added, line 18 will autofill as required to indicate the adjustment applied.
   

   

4. After closing the worksheet, the entry will carry over to line 12 of the Schedule 1.