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The Austrian method does not reduce the 7 to 6. Rather it increases the subtrahend hundreds digit by one. A small mark is made near or below this digit (depending on the school). Then the subtraction proceeds by asking what number when increased by 1, and 5 is added to it, makes 7. The answer is 1, and is written down in the result's hundreds ...
A subtraction problem such as is solved by borrowing a 10 from the tens place to add to the ones place in order to facilitate the subtraction. Subtracting 9 from 6 involves borrowing a 10 from the tens place, making the problem into +. This is indicated by crossing out the 8, writing a 7 above it, and writing a 1 above the 6.
In elementary arithmetic, a standard algorithm or method is a specific method of computation which is conventionally taught for solving particular mathematical problems. . These methods vary somewhat by nation and time, but generally include exchanging, regrouping, long division, and long multiplication using a standard notation, and standard formulas for average, area, and vol
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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.