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The most basic is the difference between tú (vos in areas with voseo) and usted: tú or vos is the "familiar" form, and usted, derived from the third-person form "your grace" (vuestra merced), is the "polite" form. The appropriate usage of those forms is fundamental to interpersonal communication.
Vuestra merced evolved into usted: vuestra merced > usarced > usted; in fact, usted is still abbreviated as either Vd or Ud). Note that the term vosotros is a combined form of vos otros (meaning literally 'ye/you others'), while the term nosotros comes from nos otros ("we/us others").
For example, él, ella, or usted can be replaced by a noun phrase, or the verb can appear with impersonal se and no subject (e.g. Aquí se vive bien, 'One lives well here'). The first-person plural expressions nosotros , nosotras , tú y yo , or él y yo can be replaced by a noun phrase that includes the speaker (e.g. Los estudiantes tenemos ...
The formal second-person pronouns (usted, ustedes) take third-person verb forms. The second-person familiar plural is expressed in most of Spain with the pronoun vosotros and its characteristic verb forms (e.g., coméis 'you eat'), while in Latin American Spanish it merges with the formal second-person plural (e.g., ustedes comen ).
Imperative mood is often expressed using special conjugated verb forms. Like other finite verb forms, imperatives often inflect for person and number.Second-person imperatives (used for ordering or requesting performance directly from the person being addressed) are most common, but some languages also have imperative forms for the first and third persons (alternatively called cohortative and ...
In practice, cuyo is reserved to formal language. A periphrasis like Alejandro es un estudiante que tiene unas calificaciones siempre buenas is more common. Alejandro es un estudiante que sus calificaciones son siempre buenas (example of quesuismo ) can also be found even if disapproved by prescriptivists .
(Usted) es: "You are"; formal singular; used when addressing a person respectfully, someone older, someone not known to the speaker, or someone of some social distance. Although it is a second-person pronoun, it uses third-person verb forms (and object pronouns and possessives) because it developed as a contraction of vuestra merced (literally ...
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.