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most tax forms need complex calculations and table references to calculate a key value, or may need additional information that is only relevant in several cases. Rather than merging the calculations within the primary form, they are often offloaded on a several worksheet. The worksheet may be merged within the filing package, or may only be a equipment 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 withheld from the salary made by company 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 base formula for assessing the taxes that require to be settled, but some tax elements may lead it to be incorrect, like dependents, tax discounts, or income from other sources.

The W-4 form authorizes the employee to opt an exemption level to reduce the tax elementing (to avoid overpayment), or specify an additional amount above the standard amount (to avoid underpayment). The form arrive with 2 worksheets, 1 to calculate exemptions, and another to calculate the outcome of other income (second job, wife 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, and the worksheets are disposed or kept by the employee.

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