The Poisson summation formula connects the sum of a function over integers to its Fourier transform, simplifying the evaluation of complex sums. To apply this formula, one must express the function in terms of its Fourier transform, allowing the exchange of the sum over integers with the sum over Fourier coefficients. This method is particularly useful for sums that are challenging to compute directly. Calculus of residues can also be a helpful approach, as noted in complex variable texts. Understanding these concepts enhances the ability to analyze and compute sums in complex analysis effectively.