Many tax forms need complex calculations also table references to count a key value, or may need supplemental data that is only relevant in several cases. Rather than combining the calculations within the main form, they are oft offloaded on a separate worksheet. The worksheet may be merged within the filing package, or may only be a equipment 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 withheld from the payments made by corporate to employees. If taxes are significantly unpaid, there is a penalty to the employee at the end of the year, also if they are overpayment, the employee gets a refund for the overpayment of taxes. There is a base formula for appraising the taxes that need to be paid, but several tax factors may lead it to be incorrect, like burdens, tax deductions, or income from another sources.
The W-4 form authorizes the employee to opt an exclusion level to drop the tax elementing (to avoid overpayment), or define an additional amount over the basic amount (to avoid underpayment). The form comes with two worksheets, 1 to count discounts, also the other to count the effects of another income (second job, wife job). The bottom number 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, also the worksheets are discarded or held by the employee.
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