Hello, my son is 18 years old and just landed a job paying him $13 an hour. Is he exempt or not. I will file for him as a dependent in 2025. He will work May to August

[VolvoGirl]

No he is not exempt.  He might owe tax on his income if he makes over 14,600 in 2024.  

[AnnetteB6]

He is not exempt from being subject to income tax.  Whether or not he will need to file a return for 2024 will depend on his earnings for the whole year.  

@zwalochi 

[Opus 17]

No one is exempt from withholding, except maybe for foreign employee of the United Nations and other people with special legal status.  The withholding system is self-adjusting and proportional.  If we start with a basic personal exemption of $14,000, or $269 per week, he would only have taxes withheld if his weekly wage is more than $269.