Waiver of withholding requirements.

S.C. Code Ann. § 12-8-1040
in effect
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An employee may request waiver of the withholding requirements in Section 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 (2) anticipates no income tax liability for the current year.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c008.phpFetched: 10/17/2026

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