Release of claim to personal exemption by custodial parent.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. South Carolina Income Tax Act
  5. Release of claim to personal exemption by custodial parent.

Checkout our iOS App for a better way to browser and research.

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.


Download our app to see the most-to-date content.