Is there a minimum age limit for withholding Federal taxes?

Question

My son, who is 12, will be a Youth soccer referee this fall for the local soccer association. I was always under the impression that they would be paid cash for each game, however, he was provided with a W-4. We are only talking about $12.00 per game. Just curious if anyone is familiar with this.

Thanks,

Robinowitzz

Answer 1

No, no miniumum age.

Answer 2

It doesn't matter how old he is, but how much money he makes. Doesn't look like he'll make enough to worry about.