Income less than $1200, subject to withhold?

[rgarciacuzo]

My kid is going to work this summer, expecting to make less than $1200, so I'm understanding we don't have to report it to the IRS. What about W4, is this income subject to withhold?

[SweetieJean]

Which state?

[rgarciacuzo]

California. Thanks!

[SweetieJean · Accepted solution]

Assuming he gets a W-2, he will owe neither Federal nor state taxes (unless he also has other types of income).  On his W-4, have him claim a large number of allowances (such as 10) to avoid withholdings.

https://www.ftb.ca.gov/forms/2018-California-Tax-Rates-and-Exemptions.shtml#ifr