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# Taxes for Students with Summer Jobs
- URL: https://www.foodconsumer.org/taxes_for_students_with_summer_jobs_1708100819/
- Published: 2010-08-17T21:18:00.000Z
- Updated: 2026-09-22T16:25:29.000Z
- Description: The IRS explains that summer earnings are taxable: a W-4 sets withholding, tips count as income, and self-employment earnings of $400 or more trigger self-employment tax. ROTC food and lodging allowances are not taxable, but active-duty pay at summer advanced camp is.
- Author: Food Consumer
- Tags: Miscellaneous, Health News, #vivvo-import

Many students have a [summer job](http://answers.usa.gov/cgi-bin/gsa%5Fict.cfg/php/enduser/std%5Fadp.php?p%5Ffaqid=7352&p%5Fsid=x7NURJ7k&p%5Flva=8878&ref=foodconsumer.org) and may not realize they have to pay taxes on their summer income. The [Internal Revenue Service (IRS)](http://answers.usa.gov/cgi-bin/gsa%5Fict.cfg/php/enduser/std%5Fadp.php?p%5Ffaqid=7773&p%5Fsid=x7NURJ7k&p%5Flva=8878&ref=foodconsumer.org) wants you to know about taxes on income earned while working a summer job.

- All employees fill out a [W-4 - Employee's Withholding Allowance Certificate](http://www.irs.gov/pub/irs-pdf/fw4.pdf?ref=foodconsumer.org) (.PDF document) when starting a new job. This form is used by employers to determine the amount of tax that will be withheld from your paycheck. You may use the [IRS Withholding Calculator](http://www.irs.gov/individuals/article/0,,id=96196,00.html?ref=foodconsumer.org) to verify your withholding tax is correct.
- Whether you are working as a waiter or a camp counselor, you may receive tips as part of your summer income. All [income you receive from tips is taxable income](http://www.irs.gov/businesses/small/industries/article/0,,id=98401,00.html?ref=foodconsumer.org) and is therefore subject to federal income tax.
- Many students do odd jobs over the summer to make extra cash. Earnings you receive from self-employment are subject to income tax. These earnings include income from odd jobs like baby-sitting and lawn mowing.
- If you have net earnings of $400 or more from self-employment, you will also have to pay [self-employment tax](http://answers.usa.gov/cgi-bin/gsa%5Fict.cfg/php/enduser/std%5Fadp.php?p%5Ffaqid=7770&p%5Fsid=x7NURJ7k&p%5Flva=8878&ref=foodconsumer.org). This tax pays for your benefits under the [Social Security Administration](http://answers.usa.gov/cgi-bin/gsa%5Fict.cfg/php/enduser/std%5Fadp.php?p%5Ffaqid=4154&p%5Fsid=x7NURJ7k&p%5Flva=8878&ref=foodconsumer.org).
- Food and lodging allowances paid to [Reserve Officers Training Corps (ROTC)](http://answers.usa.gov/cgi-bin/gsa%5Fict.cfg/php/enduser/std%5Fadp.php?p%5Ffaqid=8048&p%5Fsid=x7NURJ7k&p%5Flva=8878&ref=foodconsumer.org) students participating in advanced training are not taxable. However, active duty pay received during summer advanced camp is taxable.
- Special rules apply to services you perform as a newspaper carrier or distributor. You are a direct seller and treated as self-employed for federal tax purposes if you meet the following conditions:
  - You are in the business of delivering newspapers.
  - All your pay for these services directly relates to sales rather than to the number of hours worked.
  - You perform the delivery services under a written contract that states you will not be treated as an employee for federal tax purposes. Generally, newspaper carriers or distributors under age 18 are not subject to self-employment tax.

**Additional Resources:**

- [IRS Student's Page - High School](http://www.irs.gov/individuals/students/article/0,,id=177640,00.html?ref=foodconsumer.org)
- [Taxable Income for Students](http://www.irs.gov/individuals/students/article/0,,id=96674,00.html?ref=foodconsumer.org)
- [Tax Tips - Restaurant](http://www.irs.gov/businesses/small/industries/content/0,,id=98473,00.html?ref=foodconsumer.org)
- [Filing a Federal Income Tax Return](http://answers.usa.gov/cgi-bin/gsa%5Fict.cfg/php/enduser/std%5Fadp.php?p%5Ffaqid=8028&p%5Fsid=x7NURJ7k&p%5Flva=8878&ref=foodconsumer.org)

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by usa.gov team