most tax forms need complex calculations or table references to compute a key value, or may need supplemental information that is only relevant in several cases. Rather than incorporating the calculations into the main form, they are often offloaded on a separate worksheet. The worksheet may be incorporated into the filing package, or may only be a equipment for the filer to figure out the value, but without requiring the worksheet to be filed.
As an example, in the United States, income tax is calculated from the payments made by employers to employees. If taxes are significantly underwithheld, there is a penalty to the employee at the end of the year, or if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a basic formula for assessing the taxes that need to be paid, but certain tax elements may lead it to be incorrect, alike dependents, tax discounts, or income from another sources.
The W-4 form allows the employee to pick an exemption level to reduce the tax elementing (to avoid overwitheld), or set an extra amount over the standard amount (to avoid underpayment). The form arrive with two worksheets, 1 to compute exemptions, or another to compute the outcome of another income (2nd job, wife job). The bottom number in each worksheet is used to fill out two 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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