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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.
Verbal arithmetic, also known as alphametics, cryptarithmetic, cryptarithm or word addition, is a type of mathematical game consisting of a mathematical equation among unknown numbers, whose digits are represented by letters of the alphabet. The goal is to identify the value of each letter.
Addition is commutative, meaning that one can change the order of the terms in a sum, but still get the same result. Symbolically, if a and b are any two numbers, then a + b = b + a. The fact that addition is commutative is known as the "commutative law of addition" or "commutative property of addition".
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Example of addition with carry. The black numbers are the addends, the green number is the carry, and the blue number is the sum. In the rightmost digit, the addition of 9 and 7 is 16, carrying 1 into the next pair of the digit to the left, making its addition 1 + 5 + 2 = 8. Therefore, 59 + 27 = 86.