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The form comes with two worksheets, one to calculate exemptions, and another to calculate the effects of other income (second job, spouse's job). The bottom number in each worksheet is used to fill out two if the lines in the main W4 form. The main form is filed with the employer, and the worksheets are discarded or held by the employee.
A-plusses, if given, are usually assigned a value of 4.0 (equivalent to an A) due to the common assumption that a 4.00 is the best possible grade-point average, although 4.33 is awarded at some institutions. In some places, .25 or .3 instead of .33 is added for a plus grade and subtracted for a minus grade.
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