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It is an abbreviated form of long division — whereby the products are omitted and the partial remainders are notated as superscripts. As a result, a short division tableau is shorter than its long division counterpart — though sometimes at the expense of relying on mental arithmetic, which could limit the size of the divisor.
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.
The combination of these two symbols is sometimes known as a long division symbol or division bracket. [8] It developed in the 18th century from an earlier single-line notation separating the dividend from the quotient by a left parenthesis. [9] [10] The process is begun by dividing the left-most digit of the dividend by the divisor.
Long division is the standard algorithm used for pen-and-paper division of multi-digit numbers expressed in decimal notation. It shifts gradually from the left to the right end of the dividend, subtracting the largest possible multiple of the divisor (at the digit level) at each stage; the multiples then become the digits of the quotient, and the final difference is then the remainder.
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Oak National Academy is an organisation providing an online classroom and resource hub in the UK. It provides teachers with free lessons and resources for pupils aged from 4 to 16, from reception to year 11. [1]
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