Many tax forms require complex calculations and table references to count a key value, or may require extra information that is only relevant in several cases. Rather than incorporating the calculations into the main form, they are oftentimes 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 needing the worksheet to be filed.
As an example, in the United States, income tax is hold 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, and if they are overpayment, the employee gets a refund for the overpayment of taxes. There is a basic formula for assessing the taxes that require to be paid, but some tax elements may cause it to be wrong, alike burdens, tax discounts, or income from another sources.
The W-4 form authorizes the employee to choose an exemption level to reduce the tax elementing (to avoid overpayment), or assign an extra amount above the standard amount (to avoid underpayment). The form comes with 2 worksheets, 1 to count discounts, and the other to count the result of another income (2nd job, spouse's job). The bottom number in each worksheet is used to fill out 2 if the lines in the main W4 form. The main form is filed with the employer, and the worksheets are disposed or held by the employee.
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