S.C. Code § 12-6-5010

Current through 2024 Act No. 209.

Section 12-6-5010 - Release of claim to personal exemption by custodial parent

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).

1995 Act No. 76, Section 1.