S.C. Code Ann. § 12-8-1040 — Waiver of withholding requirements

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.