Guidelines from the Department of Revenue encouraged Georgians to use the “other deductions” line on tax forms to itemize “UNBORNDEP,” but since the directive was not required, state revenue officials said filers used a variety of terms to indicate their intent to use the unborn dependent exemption. That made it difficult for the department to determine how many Georgians took advantage of the benefit until earlier this year, agency officials said.

Auxier said Georgia’s approach does not ultimately give meaningful tax relief to expectant parents and offered that instead, the state should pass a child tax credit, similar to the ones of 15 other states. Credits, he said, are more valuable to taxpayers.

“Credit is different than a deduction,” Auxier said. “A deduction lowers your taxable income, but a credit lowers your tax bill. ... There is this very simple and effective way to support mothers of young children, and it is sitting right there if they want to do it. But they’re choosing this.”

What is and isn’t allowed under the ‘unborn dependent exemption’

Q: Do I need to include proof of pregnancy?

A: No.

Q: If I get pregnant and give birth in the same tax year, can I claim both the unborn dependent exemption and the traditional dependent exemption?

A: No.

Q: If my pregnancy progresses to the point where fetal cardiac activity is detected but I have a miscarriage, can I still claim the exemption?

A: Yes.

Q: If I have multiple pregnancies that reach the point of detectable fetal cardiac activity in a tax year, can I claim each pregnancy?

A: Yes.

Q: How much is the unborn dependent exemption?

A: The same as other minor dependents — a $3,000* deduction on reported income, which results in about $170 in a tax benefit.

*The General Assembly passed House Bill 1021 to increase the dependent tax deduction to $4,000.

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