most tax forms need complex calculations and table references to count a key value, or may need extra information that is only relevant in several cases. Rather than incorporating the calculations into the primary form, they are oft offloaded on a different worksheet. The worksheet may be incorporated into the filing package, or may only be a equipment for the filer to get the value, but without requiring the worksheet to be filed.
As an example, in the USA, income tax is taken from the payments made by corporate to employees. If taxes are significantly unpaid, there is a penalty to the employee at the end of the year, and if they are overpayment, the employee gets a refund for the overpayment of taxes. There is a base formula for assessing the taxes that require to be settled, but various tax factors may lead it to be wrong, such as burdens, tax discounts, or income from another sources.
The W-4 form enables the employee to opt an exclusion level to drop the tax elementing (to avoid overpayment), or specify an extra amount above the basic amount (to avoid underpayment). The form comes with two worksheets, 1 to count exemptions, and the other to count the result of another income (2nd job, spouse's job). The bottom number in each worksheet is utilized for fill out two if the lines in the primary W4 form. The primary form is filed with the employer, and the worksheets are disposed or held by the employee.
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