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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 6 - SOUTH CAROLINA INCOME TAX ACT
Section 12-6-5010. Release of claim to personal exemption by custodial parent.
Universal Citation: SC Code § 12-6-5010 (2017)
If a custodial parent releases claim to the personal exemption authorized in Internal Revenue Code Section 152, then the noncustodial parent's South Carolina income tax return must include a copy of the written declaration of the custodial spouse releasing the exemption as provided in Internal Revenue Code Section 152(e)(2).
HISTORY: 1995 Act No. 76, Section 1.
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