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There is nothing illegal about entering as many exemptions as you want on a W-4 you give to your employer for withholding federal income taxes from your wages. The issue is when you file your tax return and your total tax payments are less than your tax liability, you will have taxes owed. Plus you may well have to pay an underpayment penalty when filing your tax return. See this IRS Tax Topic for the underpayment penalty - https://www.irs.gov/taxtopics/tc306.html
There is nothing illegal about entering as many exemptions as you want on a W-4 you give to your employer for withholding federal income taxes from your wages. The issue is when you file your tax return and your total tax payments are less than your tax liability, you will have taxes owed. Plus you may well have to pay an underpayment penalty when filing your tax return. See this IRS Tax Topic for the underpayment penalty - https://www.irs.gov/taxtopics/tc306.html
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