Many tax forms need complicated calculations and table references to calculate a key value, or may need supplemental data that is only relevant in several cases. Rather than combining the calculations into the primary form, they are often offloaded on a different worksheet. The worksheet may be incorporated into the filing package, or may only be a instrument for the filer to figure out the value, but without requiring 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 unpaid, 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 incorrect, like burdens, tax discounts, or income from other sources.
The W-4 form authorizes the employee to choose an exclusion level to lower the tax %factoring (to evade overpayment), or specify an additional amount above the standard amount (to evade underpayment). The form comes with two worksheets, 1 to calculate discounts, and the other to calculate the effects of other income (second job, husband 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, and the worksheets are disposed or held by the employee.
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