Can you help determine if I elect to treat the tax withheld as paid when it is actually withheld? Not understanding

The IRS considers income and tax withheld and reported on a W-2 to have occurred equally throughout the year.  Unless you have a penalty for under payment of estimated tax and your income was uneven throughout the year, you don't want to make that election.  It lets you enter your tax when it was actually paid instead of equally throughout the year.