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In the Heisenberg group over a commutative ring with $R=\mathbb{Z}/4\mathbb{Z}$, the subset $H=\{A(t,y,t):t,y\in R\}$ is an Abelian subgroup of group order 16. Its product has central coordinate $y+y^{\prime }+t{t}^{\prime }$, symmetric in the two factors. Its inverse element is $A(-t,t^2-y,-t)$. The map $A(x,y,z)\mapsto x-z$ is a surjective group homomorphism to the additive group of $R$, with kernel of a group homomorphism $H$. Thus $H$ is a normal subgroup and has four cosets in the 64-element group.

Unlike the odd-prime case, division by two is unavailable. In fact take $u=A(1,0,1)$ and $v=A(2,0,2)$. Then $u^n=A(n,(\genfrac{}{}{0ex}{}{n}{2}),n)$, where the binomial coefficient is computed as an integer before reduction modulo four. Hence $u^4=A(0,2,0)$ and $u$ has element order eight. The element $v$ has element order two and is not a power of $u$: the powers with outer coordinates two have central coordinates one or three. Their generated subgroups intersect trivially, so the 16-element Abelian group is the direct product of groups $C_8\times C_2$.

Perform the product and inverse formulas from part (b) in the commutative ring $\mathbb{Z}/4\mathbb{Z}$. They involve only addition, multiplication and negatives, so closure and inverses remain valid; no division by a nonunit is needed. Associativity again comes from matrix multiplication, and $A(0,0,0)$ remains the identity. The Heisenberg group over a commutative ring therefore hasThese are residues modulo four, not arithmetic in the finite field of four elements.

For the additional subgroup task, write an element of $H$ as $A(t,y,t)$. Its product and inverse areBoth remain in $H$, and the product is unchanged on exchanging the factors because $ts=st$. The identity is included, so $H$ is an Abelian subgroup. There are four independent choices each for $t,y$, givingThus there are four distinct left cosets. Explicitly the surjective group homomorphism $A(x,y,z)\mapsto x-z(\mathrm{mod}4)$ has kernel $H$; the four cosets are the level sets of that difference, with representatives $A(d,0,0)$, $d=0,1,2,3$. This is the Abelian plane subgroup of the Heisenberg group modulo four.