Can I claim an exemption for an unborn dependent on my Georgia return?

You may claim an exemption for any unborn child with a detectable heartbeat (which may occur as early as six weeks' gestation). Relevant medical records or other supporting documentation does not need to be included with your tax return but should be kept on file in case you are ever audited. Do not include any children whom you have already claimed as a dependent on your federal return.

If you are married filing separately, only one spouse may claim the dependent.

For more information, visit Georgia's Life Act Guidance .