Many tax forms need complex calculations also table references to compute a key value, or may need additional information that is only relevant in several cases. Rather than merging the calculations within the primary form, they are oftentimes offloaded on a separate worksheet. The worksheet may be incorporated within the filing package, or may only be a instrument for the filer to get the value, but without requiring the worksheet to be filed.

As an example, in the US, income tax is calculated from the salary made by employers to employees. If taxes are significantly unpaid, 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 base formula for estimating the taxes that need to be settled, but some tax factors may lead it to be wrong, like burdens, tax discounts, or income from another sources.

The W-4 form authorizes the employee to pick an exemption level to bring down the tax %factoring (to evade overpayment), or specify an extra amount above the standard amount (to evade underpayment). The form comes with two worksheets, one to compute discounts, also another to compute the effects of another income (2nd job, husband job). The bottom numeral 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 disposed or kept by the employee.

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