most tax forms require complicated calculations and table references to compute a key value, or may require extra information that is only relevant in some cases. Rather than merging the calculations into the primary form, they are oftentimes offloaded on a several worksheet. The worksheet may be merged into 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 US, income tax is hold from the payments made by employers 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 base formula for assuming the taxes that need to be paid, but several tax elements may cause it to be wrong, such as dependents, tax deductions, or income from other sources.
The W-4 form allows the employee to choose an exemption level to degrade the tax elementing (to avoid overwitheld), or assign an extra amount above the basic number (to avoid underpayment). The form comes with 2 worksheets, one to compute exemptions, and another to compute the result of other income (2nd job, husband job). The bottom numeric 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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