The waiting period of a pregnant woman is completed by the delivery of her fetus, even if it is a miscarriage that has been formed but in which the soul has not yet been breathed
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The Shaykh : A woman who is in the waiting period due to her husband's death, not divorce, delivered her fetus. It had been formed, but it was only ninety days old, and the soul had not yet been breathed into it, though it was formed. She delivered it while in the waiting period. Does the waiting period end? Yes, the waiting period ends because it was formed. And Allah the Exalted said: [At-Talaq 65:4].
