most tax forms require complex calculations or table references to tally a key value, or may require additional information that is only relevant in some cases. Rather than combining the calculations within the primary form, they are oftentimes offloaded on a several worksheet. The worksheet may be combined within the filing package, or may only be a tool for the filer to get the value, but without requiring the worksheet to be filed.
As an example, in the United States, income tax is calculated from the payments 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 overwitheld, the employee gets a refund for the overwitheld of taxes. There is a basic formula for appraising the taxes that need to be paid, but various tax factors may cause it to be wrong, alike burdens, tax deductions, or income from another sources.
The W-4 form enables the employee to select an exclusion level to bring down the tax elementing (to evade overwitheld), or specify an additional amount over the basic amount (to evade underpayment). The form comes with 2 worksheets, one to tally discounts, or the other to tally the result of another income (2nd job, spouse's 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 discarded or held by the employee.
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