most tax forms need complicated calculations or table references to calculate a key value, or may need extra data that is only relevant in several cases. Rather than merging the calculations within the main form, they are oftentimes offloaded on a several worksheet. The worksheet may be incorporated within the filing package, or may only be a equipment for the filer to figure out the value, but without requiring the worksheet to be filed.
As an example, in the USA, 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, or 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 incorrect, like burdens, tax discounts, or income from another sources.
The W-4 form authorizes the employee to opt an exemption level to lower the tax %factoring (to evade overpayment), or define an extra amount over the standard amount (to evade underpayment). The form arrive with 2 worksheets, 1 to calculate exemptions, or the other to calculate the result of another income (second job, husband job). The bottom number in each worksheet is used to fill out 2 if the lines in the main W4 form. The main form is filed with the employer, or the worksheets are discarded or kept by the employee.
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