Many tax forms need complex calculations or table references to calculate a key value, or may need extra data that is only relevant in several cases. Rather than merging the calculations into the main 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 requiring the worksheet to be filed.
As an example, in the United States, income tax is hold from the salary made by corporate to employees. If taxes are significantly underwithheld, 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 base formula for assessing the taxes that need to be paid, but several tax factors may lead it to be incorrect, alike dependents, tax deductions, or income from another sources.
The W-4 form allows the employee to pick an exemption level to reduce the tax %factoring (to avoid overpayment), or specify an extra amount over the basic amount (to avoid underpayment). The form comes with 2 worksheets, one to calculate discounts, or the other to calculate the result of another income (2nd job, spouse's job). The bottom numeric 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, or the worksheets are discarded or held by the employee.
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