Many tax forms need complicated calculations also table references to calculate a key value, or may need extra data that is only relevant in several cases. Rather than merging the calculations into the primary form, they are oftentimes offloaded on a different worksheet. The worksheet may be incorporated 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 company to employees. If taxes are significantly unpaid, there is a penalty to the employee at the end of the year, also if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a base formula for appraising the taxes that need to be paid, but various tax elements may lead it to be wrong, like dependents, tax deductions, or income from another sources.
The W-4 form authorizes the employee to pick an exclusion level to reduce the tax %factoring (to evade overwitheld), or set an additional amount over the standard number (to evade underpayment). The form comes with two worksheets, 1 to calculate discounts, also another to calculate the effects of another income (2nd job, wife job). The bottom numeral 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, also the worksheets are discarded or kept by the employee.
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