Thanks so much for the feedback.
So to add some clarity to my question, let's assume the individuals AGI for the year is projected to be 15,250 and the standard deduction is 15,000. From a practical view, would one still start withholding on the $250 of taxable income on 1/1/xx or later in the year. In this case, the tax is so small (~$30-$40), I guess i'm asking can we simply start the withholding middle or later in the year
