Many tax forms require complicated calculations or table references to count a key value, or may require extra information that is only relevant in some cases. Rather than incorporating the calculations into the primary form, they are oft offloaded on a separate worksheet. The worksheet may be merged into 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 USA, income tax is calculated from the salary made by corporate 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 basic formula for appraising the taxes that need to be paid, but certain tax elements may lead it to be incorrect, such as burdens, tax deductions, or income from other sources.
The W-4 form authorizes the employee to opt an exemption level to lower the tax %factoring (to evade overpayment), or assign an additional amount above the standard amount (to evade underpayment). The form comes with two worksheets, 1 to count discounts, or the other to count the outcome of other 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, or the worksheets are discarded or kept by the employee.
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