Many tax forms need complicated calculations or table references to compute a key value, or may need supplemental data that is only relevant in several cases. Rather than combining the calculations into the primary form, they are often offloaded on a separate worksheet. The worksheet may be combined into the filing package, or may only be a instrument for the filer to get the value, but without requiring the worksheet to be filed.
As an example, in the United States, income tax is hold from the salary 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 base formula for assessing the taxes that need to be settled, but some tax factors may lead it to be incorrect, alike dependents, tax deductions, or income from other sources.
The W-4 form authorizes the employee to choose an exemption level to reduce the tax %factoring (to evade overpayment), or set an extra amount over the basic number (to evade underpayment). The form comes with two worksheets, one to compute exemptions, or the other to compute the effects of other income (second job, husband job). The bottom numeric in each worksheet is used to fill out two if the lines in the primary W4 form. The primary form is filed with the employer, or the worksheets are discarded or held by the employee.
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