Many tax forms need complex calculations and table references to count a key value, or may need supplemental information that is only relevant in several cases. Rather than combining the calculations into the primary form, they are oftentimes offloaded on a separate worksheet. The worksheet may be merged into the filing package, or may only be a instrument for the filer to get the value, but without requiring the worksheet to be filed.
As an example, in the USA, income tax is withheld 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, and if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a base formula for appraising the taxes that need to be paid, but some tax factors may lead it to be wrong, such as dependents, tax deductions, or income from another sources.
The W-4 form allows the employee to choose an exclusion level to reduce the tax elementing (to evade overwitheld), or establish an extra amount above the basic number (to evade underpayment). The form comes with 2 worksheets, one to count discounts, and the other to count the effects of another 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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