most tax forms need complicated calculations or table references to compute a key value, or may need supplemental information that is only relevant in several cases. Rather than merging the calculations within the primary form, they are oft offloaded on a several worksheet. The worksheet may be merged within the filing package, or may only be a tool for the filer to get the value, but without requiring the worksheet to be filed.
As an instance, in the US, income tax is taken from the salary made by employers to employees. If taxes are significantly underwithheld, there is a penalty to the employee at the end of the year, or if they are overpayment, the employee gets a refund for the overpayment of taxes. There is a basic formula for estimating the taxes that need to be settled, but various tax elements may lead it to be wrong, such as dependents, tax deductions, or income from another sources.
The W-4 form permits the employee to opt an exemption level to reduce the tax %factoring (to avoid overpayment), or set an extra amount over the standard number (to avoid underpayment). The form comes with two worksheets, 1 to compute exemptions, or the other to compute the result of another income (second job, husband job). The bottom numeral in each worksheet is used to fill out two if the lines in the primary W4 form. The primary form is filed with the employer, or the worksheets are disposed or held by the employee.
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