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If necessary, simplify the long division problem by moving the decimals of the divisor and dividend by the same number of decimal places, to the right (or to the left), so that the decimal of the divisor is to the right of the last digit. When doing long division, keep the numbers lined up straight from top to bottom under the tableau.
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.
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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