Which IRS form is typically used by employees to claim exemptions from withholding?

The correct choice is C, Form W-4, because this form is specifically designed for employees to communicate their tax withholding preferences to their employer. On Form W-4, employees can indicate their filing status, number of dependents, and any additional amount they want withheld from their paychecks. This allows them to claim exemptions from withholding if they meet certain criteria, thereby affecting the amount of federal income tax withheld from their earnings.

Form 1040 is used for filing individual income tax returns, making it unrelated to withholding claims. Form W-2 is provided by employers to employees at the end of the year to report wages and withholding for tax purposes, but it does not allow employees to claim exemptions. Lastly, Form 1099 is used to report various types of income other than wages, salaries, and tips, and is not applicable for withholding exemption claims. Hence, Form W-4 is the appropriate form for employees to use when they want to manage their tax withholding.