Many tax forms need complicated calculations and table references to count a key value, or may need additional information that is only relevant in several cases. Rather than incorporating the calculations into the main form, they are often offloaded on a several worksheet. The worksheet may be combined into the filing package, or may only be a equipment 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 corporate to employees. If taxes are significantly unpaid, 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 assessing the taxes that need to be paid, but various tax factors may lead it to be incorrect, such as dependents, tax discounts, or income from another sources.
The W-4 form allows the employee to pick an exemption level to degrade the tax %factoring (to avoid overwitheld), or specify an extra amount over the standard number (to avoid underpayment). The form comes with two worksheets, one to count discounts, and the other to count the outcome of another income (2nd job, spouse's job). The bottom numeral in each worksheet is used to fill out two 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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