The form (W4) includes a worksheet that is not actually submitted to the government, but that worksheet actually gives you a line item to artificially inflate the number of dependents.

Actually, from the instructions:

Quote:
If you are not exempt, complete the Personal Allowances Worksheet below. The worksheets on page 2 adjust your withholding allowances based on itemized deductions, certain credits, adjustments to income, or two-earner/two-job situations. Complete all worksheets that apply. However, you may claim fewer (or zero) allowances.

And I consistently lie, since filling out the form accurately means that I end up paying way too much money come tax day.