Many tax forms need complex calculations or table references to count a key value, or may need extra data that is only relevant in some cases. Rather than combining the calculations into the primary form, they are often offloaded on a separate worksheet. The worksheet may be incorporated into 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 example, in the USA, income tax is withheld from the salary made by employers 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 assessing the taxes that require to be paid, but certain tax factors may cause it to be incorrect, such as burdens, tax deductions, or income from other sources.
The W-4 form enables the employee to pick an exemption level to reduce the tax elementing (to avoid overwitheld), or specify an extra amount over the standard number (to avoid underpayment). The form comes with 2 worksheets, 1 to count discounts, or the other to count the effects of other income (2nd job, spouse's job). The bottom numeral in each worksheet is utilized for 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 kept by the employee.
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