{"data":{"id":"us-sc/s.c.-code-ann.-12-6-5010","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-5010","heading":"Release of claim to personal exemption by custodial parent.","body":"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).","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 37 Tax Returns"],"source_url":"https://www.scstatehouse.gov/code/t12c006.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:54Z","sha256":"fe2c564db12c20c1b50f4f77cd70db1c6fb1fd8524f1d22f1f1b9a063fdd34e6","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-5000","next":"us-sc/s.c.-code-ann.-12-6-5020"},"notice":"GroundRules: Original legal text. Not legal advice."}