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Answer: A religious exemption may be granted to any student whose parents, parent, guardian, or person in loco parentis signs and has notarized the appropriate section (Statement of Religious Objection) of the South Carolina Certificate of Religious Exemption.
If you make this election, you will be a dual-status alien and you can claim an exemption for your spouse, which is a deduction of $4,000 in 2015. Furthermore, the regulations include an extremely liberal rule that permits an alien who makes this election to make the election as well on behalf of dependent children who themselves satisfy the test [Reg. Sec. 301.7701(b)-4(c)(3)(v)].