Many tax forms require complex calculations and table references to count a key value, or may require extra data that is only relevant in several cases. Rather than incorporating the calculations into the primary form, they are oft offloaded on a different 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 USA, income tax is hold from the payments made by company to employees. If taxes are significantly underwithheld, 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 estimating the taxes that require to be paid, but some tax elements may cause it to be incorrect, like dependents, tax discounts, or income from another sources.
The W-4 form allows the employee to opt an exemption level to drop the tax %factoring (to evade overwitheld), or assign an additional amount over the standard amount (to evade underpayment). The form arrive with 2 worksheets, one to count discounts, and another to count the effects of another income (2nd 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 discarded or held by the employee.
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