Release of claim to personal exemption by custodial parent.

S.C. Code Ann. § 12-6-5010
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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).
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c006.phpFetched: 10/17/2026