An employee can reduce the amount of withholding by claiming a special withholding allowance that:

a$.$ became an option in $2020$; it is anticipated to continue into the future.

b$.$ is only applicable if the employee itemizes deductions.

c$.$ reduces the amount of withholding and is not dependent on whether the employee itemizes deductions or takes a standard deduction on their tax return.

d$.$ is only applicable if the employee utilizes standard deduction.