What tax forms allows an employee to claim an exemption from federal income tax withholding?

An employee can claim an exemption from federal income tax withholding by submitting Form W-4 to their employer. Specifically, they should indicate their exemption status in the appropriate section of the form, typically if they had no tax liability in the previous year and expect none in the current year. It's important to ensure that the exemption criteria are met, as incorrect claims may result in penalties.