My adult disabled son on SSI w/ job. Is he exempt for tax withholding?

[Claire69]

My adult disabled son lives at home and receives SSI. He just got a job and will only be working 12-15 hours/week. I am doing is onboarding paperwork and wondering for the W4 is he exempt for 2024 tax withholding? I read something about how much they will get paid having to do w/ possibly being exempt? THANK YOU. 

[Vanessa A]

If his total income for the year is less than $14,600 for 2024 then yes, he could be exempt as he would not have any tax liability.  His total income would be calculated by adding his wages to half of his SS benefits. 

If you fall into the following, 85% of your social security is taxable income

• Single with income above $34,000
• Married Filing Jointly with income above $44,000
• Married Filing Separate regardless of income

If you fall into the following, 50% of your social security is taxable income

• Single with combined income between $25,000-$34,000
• Married Filing Jointly with combined income between $32,000 and $44,000

Social Security Benefits Taxes

[Bsch4477]

If he earns more than $15,700 in 2024 he will have to file a return. Tax liability depends on how much over that amount he earns. 

[Claire69]

Thanks so much! 

[Claire69]

Thank you! Got it. For the purposes of filling out his W4 for employment, do I check that he is exempt or is he not exempt for 2024 tax withholding? 

[Bsch4477]

If you think that he won’t make enough to pay taxes write EXEMPT in the space below step 4 of the form. 

[Claire69]

Thanks, I'll do that! 🙂