Many tax forms require complicated calculations and table references to compute a key value, or may require extra data that is only relevant in several cases. Rather than combining the calculations within the main form, they are oft offloaded on a separate worksheet. The worksheet may be incorporated within the filing package, or may only be a equipment for the filer to get the value, but without needing the worksheet to be filed.
As an example, in the US, income tax is calculated 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 overwitheld, the employee gets a refund for the overwitheld of taxes. There is a basic formula for appraising the taxes that require to be paid, but several tax factors may lead it to be wrong, like burdens, tax discounts, or income from another sources.
The W-4 form permits the employee to pick an exemption level to lower the tax %factoring (to avoid overwitheld), or specify an additional amount over the standard number (to avoid underpayment). The form comes with 2 worksheets, one to compute exemptions, and the other to compute the outcome of another income (second job, husband job). The bottom numeric in each worksheet is used to fill out 2 if the lines in the main W4 form. The main form is filed with the employer, and the worksheets are discarded or held by the employee.
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