most tax forms require complicated calculations also table references to count a key value, or may require additional data that is only relevant in some cases. Rather than incorporating the calculations within the primary form, they are oftentimes offloaded on a separate worksheet. The worksheet may be combined within the filing package, or may only be a tool for the filer to figure out the value, but without requiring the worksheet to be filed.
As an instance, in the USA, income tax is taken from the payments made by corporate to employees. If taxes are significantly underwithheld, there is a penalty to the employee at the end of the year, also if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a basic formula for estimating the taxes that need to be settled, but various tax elements may lead it to be wrong, such as burdens, tax discounts, or income from another sources.
The W-4 form permits the employee to select an exemption level to bring down the tax %factoring (to evade overwitheld), or set an additional amount over the basic amount (to evade underpayment). The form comes with two worksheets, 1 to count exemptions, also the other to count the effects of another income (2nd job, wife job). The bottom numeral in each worksheet is used to fill out two if the lines in the primary W4 form. The primary form is filed with the employer, also the worksheets are disposed or held by the employee.
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