Many tax forms require complex calculations also table references to calculate a key value, or may require additional information that is only relevant in some cases. Rather than merging the calculations into the primary form, they are often offloaded on a separate worksheet. The worksheet may be combined into the filing package, or may only be a equipment for the filer to figure out the value, but without needing the worksheet to be filed.

As an example, in the United States, income tax is taken from the salary made by employers to employees. If taxes are significantly underwithheld, there is a penalty to the employee at the end of the year, also if they are overpayment, the employee gets a refund for the overpayment of taxes. There is a basic formula for assessing the taxes that need to be settled, but several tax factors may lead it to be incorrect, alike burdens, tax deductions, or income from other sources.

The W-4 form enables the employee to pick an exclusion level to degrade the tax %factoring (to evade overpayment), or define an extra amount above the standard amount (to evade underpayment). The form comes with two worksheets, one to calculate exemptions, also another to calculate the outcome of other income (2nd 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, also the worksheets are discarded or held by the employee.

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