Many tax forms need complicated calculations and table references to calculate a key value, or may need additional data that is only relevant in several cases. Rather than incorporating the calculations into the primary form, they are often offloaded on a several worksheet. The worksheet may be incorporated into the filing package, or may only be a tool for the filer to figure out the value, but without needing the worksheet to be filed.
As an example, in the US, income tax is calculated from the salary 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 overwitheld, the employee gets a refund for the overwitheld of taxes. There is a base formula for estimating the taxes that need to be settled, but certain tax factors may lead it to be wrong, such as dependents, tax discounts, or income from other sources.
The W-4 form enables the employee to select an exemption level to drop the tax elementing (to evade overwitheld), or specify an extra amount above the basic amount (to evade underpayment). The form comes with 2 worksheets, one to calculate exemptions, and the other to calculate the outcome of other income (2nd job, spouse's job). The bottom numeral in each worksheet is utilized for fill out 2 if the lines in the primary W4 form. The primary form is filed with the employer, and the worksheets are discarded or held by the employee.
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