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
