How to Fill Out a W-4 for a Minor
A federal W-4 form sets the number of withholding allowances for employee income. Upon securing a new job, filling out a W-4 form will be one of the first things a new employee will do. If withholding circumstances change, fill out a new W-4 form to ensure that income withholding occurs correctly. Employed minors must also fill out W-4 forms, even though most minors have parents or guardians claiming them as dependents.
Instructions
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Fill out the "Personal Allowances Worksheet" to determine which withholding allowances you should claim. As a minor, enter a "0" on line "A" if your parents or guardians claim you as a dependent. Enter a "1" on line "B" as a single minor if you have one job. If you have more than one job but your total wages equal $1,500 or less, you can still enter a "1" on line "B." Enter "0" on lines "C" through "G," as long as you are not married and do not have dependents to claim on a tax return. Add the numbers on the lines and enter the total on line "H."
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Enter your name, Social Security number and address at the top of the W-4 form. Fill in the "single" box with a check mark.
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Transfer the number from line "H" on the "Personal Allowances Worksheet" to line "5" on the W-4. If you want additional earnings withheld from your paychecks, enter this amount on line "6."
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Sign the W-4 form and date it. The employer must also sign and date the W-4 form on lines "8" and "10."
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Tips & Warnings
A minor cannot claim an exemption from withholding unless the minor received a refund of all federal income taxes withheld for the previous tax year and the minor expects the same to be true for the current tax year. Additionally, if the minor is a dependent, the minor's income cannot be more than $950 (as of 2011). The minor's unearned income cannot exceed $300 (as of 2011).
If a minor claims exemption from tax liability, write "exempt" on line "7."
The Internal Revenue Service recommends that employees check their withholding allowances every year to ensure that they stay current with financial and personal circumstances.
References
Resources
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