Taxes and 18 yo jobs

[tdarnell507]

My 18yo son is working part time and his employer is not taking out Federal taxes. 

May I still claim him as a dependent and if so, do I have to claim his pay as my income even thought its only abot $4K.

[MarianneK · Accepted solution]

Hello tdarnell507!   Thank you for participating today.   

As I understand your question, your son is working part time and the employer is not withholding any federal tax.  You would like to know if you can claim your son?  and does his income go on your tax return?  

If your son is still a full time student in high school or college during 2023, you would still claim your son on your tax return.   You would not put any of his income on your tax return.  

Although your son would not be required to file a federal tax return, since his income is below the standard deduction of $13,850 for single, I do recommend filing a federal tax return as it can help combat tax fraud.   Make sure he does not claim himself on his return.  You would also want to check to see if he has a filing requirement with the state.  

Here is another piece of advice:  be careful when filing out the W4 form for federal tax withholding when anyone starts a new job.   Also check your pay stubs early to make sure proper withholdings are correct for the federal, state and any local taxes in your area.