Many tax forms require complex calculations and table references to tally a key value, or may require extra data that is only relevant in some cases. Rather than combining the calculations into the main form, they are oft 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 calculated 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 overwitheld, the employee gets a refund for the overwitheld of taxes. There is a base formula for appraising the taxes that require to be settled, but several tax factors may cause it to be wrong, such as burdens, tax discounts, or income from another sources.
The W-4 form permits the employee to pick an exclusion level to lower the tax elementing (to avoid overwitheld), or specify an extra amount above the standard number (to avoid underpayment). The form comes with two worksheets, one to tally discounts, and another to tally the outcome of another income (second job, husband job). The bottom numeral in each worksheet is utilized for fill out two if the lines in the main W4 form. The main form is filed with the employer, and the worksheets are discarded or kept by the employee.
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