{"data":{"id":"us-sc/s.c.-code-ann.-12-8-1040","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-8-1040","heading":"Waiver of withholding requirements.","body":"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:\n(1) incurred no liability for income tax imposed under Chapter 6 of Title 12 in the previous taxable year; and\n(2) anticipates no income tax liability for the current year.","path":["Title 12 - TAXATION","CHAPTER 8 Income Tax Withholding","ARTICLE 9 Procedure for Withholding on Wages"],"source_url":"https://www.scstatehouse.gov/code/t12c008.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:59Z","sha256":"bb8cf03f44dc659805d05e11aeebabfebc11e7f503902cf48cb7a29a9bfaac41","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-8-1030","next":"us-sc/s.c.-code-ann.-12-8-1050"},"notice":"GroundRules: Original legal text. Not legal advice."}