most tax forms require complicated calculations and table references to tally a key value, or may require extra data that is only relevant in several cases. Rather than combining the calculations into the main form, they are oftentimes offloaded on a several 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 requiring the worksheet to be filed.
As an instance, in the USA, income tax is withheld from the payments made by employers to employees. If taxes are significantly unpaid, there is a penalty to the employee at the end of the year, and if they are overpayment, the employee gets a refund for the overpayment of taxes. There is a basic formula for estimating the taxes that require to be paid, but several tax elements may cause it to be wrong, alike burdens, tax deductions, or income from other sources.
The W-4 form allows the employee to pick an exclusion level to bring down the tax %factoring (to avoid overpayment), or assign an extra amount over the standard number (to avoid underpayment). The form arrive with 2 worksheets, one to tally exemptions, and another to tally the result of other income (2nd job, spouse's job). The bottom numeral 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, and the worksheets are disposed or held by the employee.
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