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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.
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.
In a spreadsheet functions can be nested one into another, making complex formulas. The function wizard of the OpenOffice.org Calc application allows to navigate through multiple levels of nesting, [further explanation needed] letting the user to edit (and possibly correct) each one of them separately. For example: =IF(SUM(C8:G8)=0,"Y","N")
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:
Pivot tables are not created automatically. For example, in Microsoft Excel one must first select the entire data in the original table and then go to the Insert tab and select "Pivot Table" (or "Pivot Chart"). The user then has the option of either inserting the pivot table into an existing sheet or creating a new sheet to house the pivot table.
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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.