South Carolina Code 12-8-1040. Waiver of withholding requirements
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An employee may request waiver of the withholding requirements in § 12-8-520 if the employee files a withholding exemption certificate annually on or before January 1 and certifies that he:
(1) incurred no liability for income tax imposed under Chapter 6 of Title 12 in the previous taxable year; and
Terms Used In South Carolina Code 12-8-1040
- Employee: includes a resident individual receiving wages, as defined in § 12-8-520(D), for services regardless of where the services are rendered and nonresident individual receiving wages, as defined in § 12-8-520(D), for services rendered in this State. See South Carolina Code 12-8-10
(2) anticipates no income tax liability for the current year.