most tax forms need complex calculations or table references to compute a key value, or may need extra information that is only relevant in some cases. Rather than incorporating the calculations into the main form, they are oftentimes offloaded on a different worksheet. The worksheet may be incorporated into the filing package, or may only be a instrument for the filer to get the value, but without needing the worksheet to be filed.
As an example, in the United States, income tax is hold from the payments made by corporate to employees. If taxes are significantly unpaid, 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 basic formula for assessing the taxes that need to be settled, but certain tax factors may cause it to be wrong, like burdens, tax discounts, or income from other sources.
The W-4 form permits the employee to pick an exemption level to reduce the tax elementing (to avoid overpayment), or define an additional amount above the standard number (to avoid underpayment). The form comes with 2 worksheets, one to compute discounts, or another to compute the outcome of other income (2nd job, spouse's job). The bottom numeric in each worksheet is utilized for fill out 2 if the lines in the main W4 form. The main form is filed with the employer, or the worksheets are discarded or held by the employee.
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