most tax forms require complex calculations or table references to count a key value, or may require extra information that is only relevant in several cases. Rather than incorporating the calculations within the primary form, they are often offloaded on a different worksheet. The worksheet may be merged within the filing package, or may only be a equipment for the filer to figure out the value, but without requiring the worksheet to be filed.
As an example, 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 need to be paid, but some tax elements may lead it to be wrong, like dependents, tax deductions, or income from another sources.
The W-4 form enables the employee to pick an exemption level to degrade the tax elementing (to avoid overpayment), or establish an extra amount above the standard amount (to avoid underpayment). The form comes with two worksheets, one to count discounts, or the other to count the effects of another income (second job, wife job). The bottom number 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 discarded or kept by the employee.
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