most tax forms need complex calculations or table references to tally a key value, or may need extra information that is only relevant in some cases. Rather than merging the calculations within the main form, they are oftentimes offloaded on a separate 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 calculated from the salary made by company 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 require to be settled, but several tax factors may lead it to be wrong, like dependents, tax deductions, or income from other sources.
The W-4 form authorizes the employee to choose an exclusion level to drop the tax elementing (to evade overpayment), or specify an additional amount above the standard amount (to evade underpayment). The form arrive with two worksheets, 1 to tally exemptions, or the other to tally the outcome of other income (2nd job, wife job). The bottom numeric 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 disposed or kept by the employee.
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