As a wage earner, the taxpayer pays Federal income tax by having it withheld from his or her pay during the year. The withholding is based on the number of allowances he or she claims when filing Form W-4 - Employee's Withholding Allowance Certificate, with an employer. All of the following are true regarding the completion of Form W-4 except:

A. A taxpayer can claim any number of allowances

B. If the taxpayer has not changed jobs, he or she generally does not have to give his or her employer a new Form W-4 each year

C. The taxpayer should try to have his or her withholding match his or her actual tax liability

D. If an employer cannot withhold enough additional tax from the taxpayers wages, he or she may need to make estimated tax payments