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In The Republic of Ireland, the equivalent to second grade is known as "Second Class" (usually for 7–8 year olds), which is year 4 of primary school.It is traditionally the year that is dedicated to preparing for the child's "First Holy Communion"; however, as Ireland has become increasingly multicultural, more and more schools are opting to prepare for the sacrament outside of school hours.
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.