16 Year old summer job

[Mandy1979]

Good Morning.   This is not related to itemized deductions, but I hope to is ok to ask this question.

My 16 year old will be working a summer job for 3 weeks, possibly 4, making $440 each week.  When checking with Turbo Tax last year with the same question, I was told she would not owe Virginia Tax because she would be under the income and could mark Exempt on the Virginia Form VA-4, but that if she might make over $11,950 it would be best to claim 1.  We marked exempt last year because she would not be making over $11,950 for the year.  Would this still be the same situation for this year?  It is possible that she will get a part time job in the fall, but don't think she will make over $11,950.  If she does get a part time job, will it be best to claim 1 or 0 when she fills out the VA-4 for the new part time job possibly obtained in the fall?  Would starting a part time job in the fall affect how we should fill out the VA-4 form for the summer job (exempt, 0, or 1) even though we are not sure if she will have a part time job in the fall yet or not?  Additionally, am I correct that she will just fill out the W-4 as single, and make no other entries, and sign the bottom.

Thank you.  I hope this makes sense.

[KusyJ]

Your individual tax situation will determine how to fill out your W4. If you have one job and are single with no dependents, you only need to enter your information in Step 1 and check the box for Single. This will direct the employer to withhold the maximum amount based on withholding tables. In other words, complete Step 1 personal information and the check the box for Single and then sign the form in Step 5.

If your daughter's income does not exceed the federal threshold, she would not be required to file a return. In 2024, that threshold was $14,600 or earned income or unearned income (think interest and dividends) of $1,300. This year's threshold will be adjusted for inflation. If your daughter does have money withheld from her paycheck, she should file even if she does not have a filing requirement.

The Virginia income filing requirement for single is $11,950. For the Virginia Form VA-4, your daughter can choose either 1 or 0 in Box 1(a). Either choice will depend on whether you want to have a refund at the end of the year (then select 0) or choose for the personal exemption (1) to have less withheld each month. For one exemption and one job, your daughter's withholding should still match the annual requirement. If you are uncertain and do not want to risk the chance of a balance due at the end of the year, then 0 is a reasonable choice.

[Hal_Al]

Q. We marked exempt last year because she would not be making over $11,950 for the year.  Would this still be the same situation for this year?

A. Yes. 

Q.  Would starting a part time job in the fall affect how we should fill out the VA-4 form for the summer job (exempt, 0, or 1) even though we are not sure if she will have a part time job in the fall yet or not? 

A. No, since she still expects to make less than $11,950, total for the year.

Q. Additionally, am I correct that she will just fill out the federal W-4 as single, and make no other entries, and sign the bottom?

A. Yes and No.  Yes, it's OK to do it that way. But, based on what you describe, she qualifies to claim exempt on the federal W-4, since she expects to make less than $15,000.  I would claim "Exempt", in her situation. 

From the W-4 instructions:

Exemption from withholding. You may claim exemption from
withholding for 2025 if you meet both of the following
conditions: you had no federal income tax liability in 2024 and
you expect to have no federal income tax liability in 2025. You
had no federal income tax liability in 2024 if (1) your total tax on
line 24 on your 2024 Form 1040 or 1040-SR is zero (or less than
the sum of lines 27, 28, and 29), or (2) you were not required to
file a return because your income was below the filing threshold
for your correct filing status. If you claim exemption, you will
have no income tax withheld from your paycheck and may owe
taxes and penalties when you file your 2025 tax return. To claim
exemption from withholding, certify that you meet both of the
conditions above by writing “Exempt” on Form W-4 in the space
below Step 4(c). Then, complete Steps 1(a), 1(b), and 5. Do not
complete any other steps. 

https://www.irs.gov/pub/irs-pdf/fw4.pdf