South Carolina Code 12-6-5010. Release of claim to personal exemption by custodial parent
Current as of: 2023 | Check for updates
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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).