rksheet. the part of the grant or scholarship that is tax exempt under the statute or a tax treaty. Lines A through D of the Personal Al- lowances Worksheet are added and the total should be shown on line H. The payer of the grant or scholarship must review the Form W-4 to make sure all the neces- sary

l sources f Divide line 3d by line 3e g Multiply line 3c by line 3f 4 Pro rata share of interest expense: a Home mortgage interest (use the Worksheet for Home Mortgage Interest in the instructions) b Other interest expense 5 Losses from foreign sources 8 Add lines 2.3g. 4a. 40. and 5 16