They (IRS) do. Admittedly I had a lot of dependents over the years so that was my technique for fine tuning. If you go look at the federal W4 form, you can also go to lines 4a to 4c. if you need extra withholding.
The only way I ever limited the stupidity of the IRS was to add more dependents. I now see that there is a Step 3 on the form for “claim dependent and other credits” where you can adjust.
Again, the IRS does not give a crap about the forms you fill out as long as what you have withheld is close to your tax liability. Been there many times. It’s even in the 1040 instructions.