most tax forms require complex calculations or table references to compute a key value, or may require additional information that is only relevant in several cases. Rather than merging the calculations into the primary form, they are oft offloaded on a separate worksheet. The worksheet may be combined 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 instance, in the USA, income tax is withheld 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, or if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a basic formula for estimating the taxes that need to be paid, but various tax elements may lead it to be incorrect, alike dependents, tax deductions, or income from other sources.
The W-4 form authorizes the employee to pick an exclusion level to reduce the tax %factoring (to evade overwitheld), or define an extra amount over the standard amount (to evade underpayment). The form arrive with 2 worksheets, 1 to compute discounts, or the other to compute the effects of other income (2nd job, husband job). The bottom numeric in each worksheet is used to fill out 2 if the lines in the primary W4 form. The primary form is filed with the employer, or the worksheets are discarded or held by the employee.
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