Many tax forms need complex calculations and table references to compute a key value, or may need additional information that is only relevant in several cases. Rather than combining the calculations within the primary form, they are oftentimes 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 withheld from the payments made by employers to employees. If taxes are significantly underwithheld, there is a penalty to the employee at the end of the year, and if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a base formula for estimating the taxes that need to be paid, but some tax factors may cause it to be incorrect, alike burdens, tax discounts, or income from other sources.
The W-4 form allows the employee to choose an exclusion level to drop the tax %factoring (to evade overwitheld), or define an additional amount above the basic number (to evade underpayment). The form comes with two worksheets, 1 to compute discounts, and the other to compute the outcome of other income (2nd job, wife job). The bottom numeral 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 kept by the employee.
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