most tax forms need complex calculations or table references to tally a key value, or may need supplemental information that is only relevant in some cases. Rather than incorporating the calculations into the primary form, they are oft offloaded on a separate worksheet. The worksheet may be merged into the filing package, or may only be a instrument for the filer to get the value, but without requiring the worksheet to be filed.
As an example, in the USA, income tax is hold from the payments made by company to employees. If taxes are significantly unpaid, there is a penalty to the employee at the end of the year, or if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a basic formula for assuming the taxes that require to be paid, but some tax elements may lead it to be incorrect, such as dependents, tax deductions, or income from other sources.
The W-4 form permits the employee to pick an exemption level to reduce the tax %factoring (to evade overwitheld), or specify an additional amount above the standard number (to evade underpayment). The form comes with 2 worksheets, 1 to tally exemptions, or another to tally the outcome of other income (second job, husband job). The bottom numeral 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 disposed or kept by the employee.
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