most tax forms need complex calculations or table references to tally a key value, or may need supplemental information that is only relevant in some cases. Rather than merging the calculations into the main form, they are oft offloaded on a different worksheet. The worksheet may be merged into the filing package, or may only be a tool for the filer to get 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 overpayment, the employee gets a refund for the overpayment of taxes. There is a basic formula for assessing the taxes that require to be paid, but certain tax elements may cause it to be wrong, such as burdens, tax deductions, or income from other sources.
The W-4 form enables the employee to select an exemption level to reduce the tax %factoring (to avoid overpayment), or specify an additional amount above the basic number (to avoid underpayment). The form comes with two worksheets, one to tally exemptions, or the other to tally the effects of other income (2nd job, spouse's job). The bottom numeric 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, or the worksheets are disposed or held by the employee.
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