[proofplan]
The proof has two parts. First, the valence formula forces every nonzero cusp form of full level and weight $k$ to have $k \geq 12$, so all weights below $12$ contribute no cusp forms. Second, multiplication by the modular discriminant $\Delta \in S_{12}(SL_2(\mathbb{Z}))$ identifies $M_{k-12}(SL_2(\mathbb{Z}))$ with $S_k(SL_2(\mathbb{Z}))$ for $k \geq 12$. The explicit formula follows by substituting $k-12$ into the known dimension formula for full-level modular forms.
[/proofplan]
[step:Use the valence formula to rule out cusp forms of weight below $12$]
Let $k \in \mathbb{Z}$ with $k < 12$. Suppose, toward a contradiction, that there exists a nonzero cusp form
\begin{align*}
f: \mathfrak{H} \to \mathbb{C}
\end{align*}
with $f \in S_k(SL_2(\mathbb{Z}))$, where $\mathfrak{H} := \{z \in \mathbb{C} : \operatorname{Im}(z) > 0\}$ is the complex upper half-plane.
If $k$ is odd, then the modular transformation law for the matrix $-I \in SL_2(\mathbb{Z})$ gives
\begin{align*}
f(z) = (-1)^k f(z) = -f(z)
\end{align*}
for every $z \in \mathfrak{H}$, hence $f = 0$, a contradiction. Thus a nonzero cusp form has even weight.
Assume now that $k$ is even. By the valence formula for full-level modular forms (citing a result not yet in the wiki: Valence Formula for Modular Forms of Full Level), a nonzero modular form $f \in M_k(SL_2(\mathbb{Z}))$ satisfies
\begin{align*}
\operatorname{ord}_{\infty}(f)
+ \frac{1}{2}\operatorname{ord}_{i}(f)
+ \frac{1}{3}\operatorname{ord}_{\rho}(f)
+ \sum_{p \in SL_2(\mathbb{Z}) \backslash \mathfrak{H},\, p \ne i,\rho}
\operatorname{ord}_{p}(f)
=
\frac{k}{12},
\end{align*}
where $\rho := e^{2\pi i/3}$, $\operatorname{ord}_{p}(f)$ denotes the vanishing order of $f$ at the orbit of $p$, and $\operatorname{ord}_{\infty}(f)$ denotes the vanishing order at the cusp.
Because $f$ is holomorphic on $\mathfrak{H}$, every finite vanishing order on the left-hand side is nonnegative. Because $f$ is a cusp form, $\operatorname{ord}_{\infty}(f) \geq 1$. Therefore
\begin{align*}
\frac{k}{12}
=
\operatorname{ord}_{\infty}(f)
+ \frac{1}{2}\operatorname{ord}_{i}(f)
+ \frac{1}{3}\operatorname{ord}_{\rho}(f)
+ \sum_{p \in SL_2(\mathbb{Z}) \backslash \mathfrak{H},\, p \ne i,\rho}
\operatorname{ord}_{p}(f)
\geq 1.
\end{align*}
Hence $k \geq 12$, contradicting $k < 12$. Thus $S_k(SL_2(\mathbb{Z})) = \{0\}$ for every $k < 12$, and
\begin{align*}
\dim_{\mathbb{C}} S_k(SL_2(\mathbb{Z})) = 0.
\end{align*}
[guided]
We first show that a nonzero cusp form cannot have weight below $12$. Let $k \in \mathbb{Z}$ with $k < 12$, and suppose that
\begin{align*}
f: \mathfrak{H} \to \mathbb{C}
\end{align*}
is a nonzero element of $S_k(SL_2(\mathbb{Z}))$, where $\mathfrak{H} := \{z \in \mathbb{C} : \operatorname{Im}(z) > 0\}$.
There is a preliminary parity obstruction. Since $-I \in SL_2(\mathbb{Z})$, the modular transformation law gives
\begin{align*}
f(z) = (-1)^k f(z)
\end{align*}
for every $z \in \mathfrak{H}$. If $k$ is odd, then $(-1)^k = -1$, so $f(z) = -f(z)$ for every $z$, hence $f = 0$. This contradicts the assumption that $f$ is nonzero. Therefore any nonzero full-level modular form must have even weight.
Now assume $k$ is even. The key input is the valence formula for full-level modular forms (citing a result not yet in the wiki: Valence Formula for Modular Forms of Full Level). It applies because $f$ is a nonzero holomorphic modular form of weight $k$ for $SL_2(\mathbb{Z})$. The formula states that
\begin{align*}
\operatorname{ord}_{\infty}(f)
+ \frac{1}{2}\operatorname{ord}_{i}(f)
+ \frac{1}{3}\operatorname{ord}_{\rho}(f)
+ \sum_{p \in SL_2(\mathbb{Z}) \backslash \mathfrak{H},\, p \ne i,\rho}
\operatorname{ord}_{p}(f)
=
\frac{k}{12},
\end{align*}
where $\rho := e^{2\pi i/3}$, $\operatorname{ord}_{p}(f)$ is the vanishing order at the orbit of $p$, and $\operatorname{ord}_{\infty}(f)$ is the vanishing order at the cusp.
The point of using the valence formula is that every term on the left is nonnegative, while a cusp form has at least one zero at the cusp. Since $f$ is holomorphic on $\mathfrak{H}$, all finite vanishing orders are nonnegative. Since $f$ is a cusp form, its Fourier expansion at infinity has zero constant term, so $\operatorname{ord}_{\infty}(f) \geq 1$. Therefore
\begin{align*}
\frac{k}{12}
=
\operatorname{ord}_{\infty}(f)
+ \frac{1}{2}\operatorname{ord}_{i}(f)
+ \frac{1}{3}\operatorname{ord}_{\rho}(f)
+ \sum_{p \in SL_2(\mathbb{Z}) \backslash \mathfrak{H},\, p \ne i,\rho}
\operatorname{ord}_{p}(f)
\geq 1.
\end{align*}
Thus $k \geq 12$, contradicting $k < 12$. Hence no nonzero cusp form of weight $k < 12$ exists, so
\begin{align*}
S_k(SL_2(\mathbb{Z})) = \{0\},
\qquad
\dim_{\mathbb{C}} S_k(SL_2(\mathbb{Z})) = 0.
\end{align*}
[/guided]
[/step]
[step:Divide by the discriminant to identify cusp forms with lower-weight modular forms]
Let $k \geq 12$. Let
\begin{align*}
\Delta: \mathfrak{H} \to \mathbb{C}
\end{align*}
denote the modular discriminant, so $\Delta \in S_{12}(SL_2(\mathbb{Z}))$, $\Delta$ has a simple zero at the cusp, and $\Delta$ has no zeros on $\mathfrak{H}$.
Define the complex-[linear map](/page/Linear%20Map)
\begin{align*}
T_k: M_{k-12}(SL_2(\mathbb{Z})) &\to S_k(SL_2(\mathbb{Z})) \\
g &\mapsto \Delta g.
\end{align*}
The product $\Delta g$ is a modular form of weight $12 + (k-12) = k$. Since $\Delta$ vanishes at the cusp, $\Delta g$ is a cusp form. Thus $T_k$ is well-defined.
The map $T_k$ is injective because $\Delta$ is not identically zero and $\mathfrak{H}$ is connected: if $\Delta g = 0$, then $g = 0$ on the nonempty [open set](/page/Open%20Set) where $\Delta \ne 0$, hence $g = 0$ by holomorphicity.
To prove surjectivity, let $f \in S_k(SL_2(\mathbb{Z}))$. Define
\begin{align*}
h: \mathfrak{H} &\to \mathbb{C} \\
z &\mapsto \frac{f(z)}{\Delta(z)}.
\end{align*}
Because $\Delta$ has no zeros on $\mathfrak{H}$, the function $h$ is holomorphic on $\mathfrak{H}$. The quotient of the weight-$k$ transformation law for $f$ by the weight-$12$ transformation law for $\Delta$ gives that $h$ transforms with weight $k-12$ under $SL_2(\mathbb{Z})$. At the cusp, both $f$ and $\Delta$ vanish, and $\Delta$ has a simple zero. Since $f$ is cuspidal, the quotient $h = f/\Delta$ is holomorphic at the cusp. Therefore $h \in M_{k-12}(SL_2(\mathbb{Z}))$, and $T_k(h) = f$.
Thus $T_k$ is a complex-vector-space isomorphism, so
\begin{align*}
\dim_{\mathbb{C}} S_k(SL_2(\mathbb{Z}))
=
\dim_{\mathbb{C}} M_{k-12}(SL_2(\mathbb{Z})).
\end{align*}
[guided]
We now construct the promised isomorphism. Let $k \geq 12$, and let
\begin{align*}
\Delta: \mathfrak{H} \to \mathbb{C}
\end{align*}
be the modular discriminant. We use the standard facts that $\Delta \in S_{12}(SL_2(\mathbb{Z}))$, that $\Delta$ has a simple zero at the cusp, and that $\Delta$ has no zeros on $\mathfrak{H}$ (citing a result not yet in the wiki: Discriminant Division Isomorphism for Full-Level Cusp Forms).
Define
\begin{align*}
T_k: M_{k-12}(SL_2(\mathbb{Z})) &\to S_k(SL_2(\mathbb{Z})) \\
g &\mapsto \Delta g.
\end{align*}
This is the natural map to try because multiplying by $\Delta$ increases weight by $12$ and introduces vanishing at the cusp.
We verify that $T_k$ is well-defined. If $g \in M_{k-12}(SL_2(\mathbb{Z}))$, then the product $\Delta g$ is holomorphic on $\mathfrak{H}$. Its transformation law has weight
\begin{align*}
12 + (k-12) = k.
\end{align*}
Moreover, $\Delta$ vanishes at the cusp and $g$ is holomorphic at the cusp, so $\Delta g$ vanishes at the cusp. Hence $\Delta g \in S_k(SL_2(\mathbb{Z}))$.
Next, $T_k$ is injective. Suppose $T_k(g) = 0$, so $\Delta g = 0$ on $\mathfrak{H}$. Since $\Delta$ is holomorphic and not identically zero, the set on which $\Delta \ne 0$ is a nonempty open subset of $\mathfrak{H}$. On that open set, $g = 0$. Because $g$ is holomorphic on the connected domain $\mathfrak{H}$, the identity theorem gives $g = 0$ on all of $\mathfrak{H}$. Thus $\ker T_k = \{0\}$.
Finally, $T_k$ is surjective. Let $f \in S_k(SL_2(\mathbb{Z}))$. Since $\Delta$ has no zeros on $\mathfrak{H}$, the quotient
\begin{align*}
h: \mathfrak{H} &\to \mathbb{C} \\
z &\mapsto \frac{f(z)}{\Delta(z)}
\end{align*}
is holomorphic on $\mathfrak{H}$. Dividing the weight-$k$ modular transformation law of $f$ by the weight-$12$ transformation law of $\Delta$ shows that $h$ transforms with weight $k-12$ under $SL_2(\mathbb{Z})$. At the cusp, $f$ has vanishing order at least $1$ because it is cuspidal, while $\Delta$ has vanishing order exactly $1$. Therefore the quotient $f/\Delta$ has no pole at the cusp and is holomorphic there. Hence $h \in M_{k-12}(SL_2(\mathbb{Z}))$, and $T_k(h) = f$.
Thus $T_k$ is a complex-linear bijection. Therefore
\begin{align*}
\dim_{\mathbb{C}} S_k(SL_2(\mathbb{Z}))
=
\dim_{\mathbb{C}} M_{k-12}(SL_2(\mathbb{Z})).
\end{align*}
[/guided]
[/step]
[step:Substitute into the full-level modular form dimension formula]
Let $k \geq 12$ be even, and define the integer
\begin{align*}
\ell := k - 12.
\end{align*}
Then $\ell \geq 0$ is even and $\ell \equiv k \pmod{12}$.
By the dimension formula for full-level modular forms (citing a result not yet in the wiki: [Dimension Formula for Modular Forms of Full Level](/theorems/4238)), for even $\ell \geq 0$,
\begin{align*}
\dim_{\mathbb{C}} M_{\ell}(SL_2(\mathbb{Z})) =
\begin{cases}
\left\lfloor \frac{\ell}{12}\right\rfloor, & \ell \equiv 2 \pmod{12},\\
\left\lfloor \frac{\ell}{12}\right\rfloor + 1, & \ell \not\equiv 2 \pmod{12}.
\end{cases}
\end{align*}
Since $\ell = k - 12$,
\begin{align*}
\left\lfloor \frac{\ell}{12}\right\rfloor
=
\left\lfloor \frac{k-12}{12}\right\rfloor
=
\left\lfloor \frac{k}{12}\right\rfloor - 1.
\end{align*}
Also $\ell \equiv k \pmod{12}$. Combining this formula with the isomorphism from the previous step gives
\begin{align*}
\dim_{\mathbb{C}} S_k(SL_2(\mathbb{Z})) =
\begin{cases}
\left\lfloor \frac{k}{12}\right\rfloor - 1, & k \equiv 2 \pmod{12},\\
\left\lfloor \frac{k}{12}\right\rfloor, & k \not\equiv 2 \pmod{12}.
\end{cases}
\end{align*}
This proves the stated dimension formula.
[/step]