South Carolina Code 12-6-1160. Dependent deduction for resident individual
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-6-1160
- Dependent: A person dependent for support upon another.
- individual: means a human being. See South Carolina Code 12-2-20
- Taxpayer: includes an individual, trust, estate, partnership, association, company, corporation, or any other entity subject to the tax imposed by this chapter or required to file a return. See South Carolina Code 12-6-30
A resident individual taxpayer is allowed an additional deduction for each dependent eligible for the South Carolina dependent exemption pursuant to § 12-6-1140 who has not yet attained the age of six years during the applicable tax year. The deduction allowed by this section is an amount equal to the South Carolina dependent exemption allowed pursuant to § 12-6-1140.