Many tax forms require complex calculations and table references to calculate a key value, or may require supplemental information that is only relevant in some cases. Rather than incorporating the calculations within the main form, they are oft offloaded on a several worksheet. The worksheet may be combined within 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 USA, income tax is calculated from the salary made by employers 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 settled, but some tax factors may cause it to be wrong, such as burdens, tax deductions, or income from other sources.
The W-4 form permits the employee to choose an exclusion level to drop the tax elementing (to evade overwitheld), or assign an extra amount above the standard number (to evade underpayment). The form arrive with 2 worksheets, one to calculate exemptions, and the other to calculate the result of other income (2nd job, wife job). The bottom numeral 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 disposed or kept by the employee.
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