Many tax forms need complex calculations or table references to tally a key value, or may need supplemental data that is only relevant in some cases. Rather than combining the calculations within the main form, they are oft offloaded on a separate worksheet. The worksheet may be combined 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 US, income tax is hold from the payments 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 overwitheld, the employee gets a refund for the overwitheld of taxes. There is a base formula for appraising the taxes that require to be paid, but certain tax factors may cause it to be wrong, such as dependents, tax discounts, or income from other sources.
The W-4 form authorizes the employee to choose an exemption level to bring down the tax %factoring (to evade overwitheld), or specify an extra amount above the basic amount (to evade underpayment). The form comes with two worksheets, one to tally exemptions, or the other to tally the outcome of other income (second job, husband job). The bottom number in each worksheet is used to fill out two if the lines in the main W4 form. The main form is filed with the employer, or the worksheets are discarded or kept by the employee.
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