most tax forms need complicated calculations or table references to calculate a key value, or may need additional information that is only relevant in several cases. Rather than combining the calculations within the primary form, they are oftentimes offloaded on a several worksheet. The worksheet may be combined within the filing package, or may only be a tool for the filer to figure out the value, but without requiring the worksheet to be filed.
As an instance, in the United States, income tax is withheld from the salary made by employers to employees. If taxes are significantly unpaid, 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 basic formula for estimating the taxes that need to be paid, but certain tax elements may cause it to be incorrect, like burdens, tax deductions, or income from another sources.
The W-4 form authorizes the employee to pick an exclusion level to drop the tax %factoring (to evade overwitheld), or specify an additional amount above the standard amount (to evade underpayment). The form arrive with 2 worksheets, 1 to calculate exemptions, or the other to calculate the effects of another income (2nd job, husband job). The bottom numeral in each worksheet is used to fill out 2 if the lines in the primary W4 form. The primary form is filed with the employer, or the worksheets are disposed or kept by the employee.
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