most tax forms need complicated calculations or table references to calculate a key value, or may need extra information that is only relevant in some cases. Rather than merging the calculations within the primary form, they are oftentimes offloaded on a separate worksheet. The worksheet may be incorporated within the filing package, or may only be a tool for the filer to figure out the value, but without needing the worksheet to be filed.
As an instance, in the USA, income tax is calculated from the salary made by company 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 assessing the taxes that require to be settled, but certain tax elements may cause it to be wrong, alike dependents, tax discounts, or income from another sources.
The W-4 form enables the employee to select an exclusion level to lower the tax elementing (to evade overpayment), or assign an extra amount above the standard amount (to evade underpayment). The form comes with 2 worksheets, one to calculate discounts, or the other to calculate the result of another income (2nd job, spouse's job). The bottom number in each worksheet is used to fill out 2 if the lines in the primary W4 form. The primary form is filed with the employer, or the worksheets are discarded or held by the employee.
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