Many tax forms require complex calculations and table references to count a key value, or may require extra data that is only relevant in some cases. Rather than merging the calculations into the main form, they are oftentimes offloaded on a separate worksheet. The worksheet may be incorporated into the filing package, or may only be a instrument for the filer to figure out the value, but without needing the worksheet to be filed.
As an example, in the USA, income tax is hold from the payments made by company to employees. If taxes are significantly underwithheld, 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 need to be settled, but various tax elements may lead it to be incorrect, such as burdens, tax discounts, or income from other sources.
The W-4 form permits the employee to select an exemption level to reduce the tax elementing (to avoid overpayment), or set an additional amount over the standard number (to avoid underpayment). The form arrive with 2 worksheets, 1 to count discounts, and another to count the effects of other income (2nd 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, and the worksheets are disposed or held by the employee.
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