most tax forms need complicated calculations or table references to compute a key value, or may need supplemental data that is only relevant in several cases. Rather than incorporating the calculations within the main form, they are oft offloaded on a separate worksheet. The worksheet may be incorporated within the filing package, or may only be a tool for the filer to get the value, but without requiring the worksheet to be filed.
As an example, in the United States, income tax is taken from the salary 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 estimating the taxes that need to be settled, but several tax elements may cause it to be wrong, like burdens, tax discounts, or income from other sources.
The W-4 form allows the employee to select an exclusion level to lower the tax elementing (to evade overwitheld), or set an extra amount above the standard amount (to evade underpayment). The form comes with two worksheets, 1 to compute discounts, or another to compute the outcome of other income (2nd job, spouse's 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 disposed or held by the employee.
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