most tax forms require complex calculations and table references to tally a key value, or may require additional information that is only relevant in several cases. Rather than merging the calculations within the main form, they are often offloaded on a different worksheet. The worksheet may be combined within 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 example, in the United States, income tax is withheld 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 wrong, alike dependents, tax deductions, or income from other sources.
The W-4 form permits the employee to select an exemption level to lower the tax elementing (to evade overpayment), or establish an additional amount over the standard amount (to evade underpayment). The form comes with two worksheets, 1 to tally exemptions, and the other to tally the effects of other income (2nd job, spouse's job). The bottom number 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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