Many tax forms require complicated calculations and table references to tally a key value, or may require extra information that is only relevant in some cases. Rather than incorporating the calculations within the primary form, they are oft offloaded on a separate worksheet. The worksheet may be combined within 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 calculated from the salary made by corporate to employees. If taxes are significantly underwithheld, 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 basic formula for assessing the taxes that need to be settled, but several tax factors may cause it to be wrong, alike dependents, tax discounts, or income from another sources.
The W-4 form allows the employee to select an exemption level to drop the tax %factoring (to evade overwitheld), or specify an additional amount above the standard number (to evade underpayment). The form arrive with two worksheets, 1 to tally exemptions, and the other to tally the effects of another income (2nd job, wife 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, and the worksheets are disposed or held by the employee.
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