If you make less than $12,000 aren't you exempt from paying federal taxes?

[DoninGA]

If your taxable income is less than the Standard Deduction for your filing status or less than the Itemized Deductions, if greater than the SD, then you will not have a federal tax liability.

However, if you are self-employed and have a net profit from the self-employment you will owe Self-Employment taxes even if you do not owe federal income taxes.

Standard deductions for 2019

• Single - $12,200 add $1,650 if age 65 or older
• Married Filing Separately - $12,200 add $1,300 if age 65 or older
• Married Filing Jointly - $24,400 add $1,300 for each spouse age 65 or older
• Head of Household - $18,350 add $1,650 if age 65 or older

[Anonymous]

there can be other situations where you could owe income taxes.     a dependent would not qualify for the full standard exemption if the income was unearned.   there could be prior years tax credits that need to be repaid.