Do you mean on purpose or miscarriage. On purpose, I doubt any woman would be claiming benefits. Miscarriage, well, 10-20% of pregnancies in the US depending on demographic end this way.
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It would be in the following tax year. Miscarriage or abortion, otherwise. Otherwise the tax cheaters would be suffering yearly miscarriages to get their tax refunds.
See there's the problem. First it gets gross if a woman has to bring her feotus to a doctor to get it tested so they can prove it's hers......up to 20% of all pregnancies end in miscarriage.
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