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Solution: divide one of the tall cells so that the row gets one rowspan=1 cell (and don't mind the eventual loss of text-centering). Then kill the border between them. Don't forget to fill the cell with nothing ({}). This being the only solution that correctly preserves the cell height, matching that of the reference seven row table.
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.
Also, if the table has cell spacing (and thus border-collapse=separate), meaning that cells have separate borders with a gap in between, that gap will still be visible. A cruder way to align columns of numbers is to use a figure space   or   , which is intended to be the width of a numeral, though is font-dependent in practice:
The results of a formula (example "=A1*B1") applies only to a single cell (that is, the cell the formula is located in—in this case perhaps C1), even though it can "extract" data from many other cells, and even real-time dates and actual times.
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One of several templates for styling individual table cells with standard contents and colors. Template parameters [Edit template data] This template prefers inline formatting of parameters. Parameter Description Type Status text 1 text to be displayed instead of the default; if this doesn't work put the text after the template, possibly with a vertical bar | in between Default (template ...
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The template takes one unnamed parameter as input, which is the background color of the table cell. The default content of each cell is a single thin space with a font-size of 50%. To override the content of each cell, use a second unnamed parameter.