Do you have some specific equipment that you are trying to use or are you starting from scratch? Most automotive subs are 4 ohm. Some amps are rated for use at 2 ohms, which means you can run two 4 ohm subs in parallel. If you have 2 subs and a stereo amp, just wire one to each channel. Running two subs in series is rarely desireable unless you have four powered by a mono amp. Then you can make the parallel combination of two sets of subs in series, giving you 4 ohms again.
The real formulas for impedance are as follows:
series: Z= Z1 + Z2
Parallel: Z = 1/(1/Z1 + 1/Z2)
However, you really only want to parallel subs that are identical, so you can just use *2 and /2 to get the impedance of the combination.
I'll stop there to avoid giving too much information...