most tax forms need complex calculations or table references to compute a key value, or may need extra data that is only relevant in some cases. Rather than merging the calculations into the primary form, they are often offloaded on a separate worksheet. The worksheet may be merged into the filing package, or may only be a instrument for the filer to figure out the value, but without requiring the worksheet to be filed.
As an example, in the US, income tax is hold from the salary made by corporate to employees. If taxes are significantly unpaid, there is a penalty to the employee at the end of the year, or if they are overpayment, the employee gets a refund for the overpayment of taxes. There is a basic formula for assessing the taxes that need to be settled, but certain tax elements may cause it to be incorrect, like dependents, tax deductions, or income from other sources.
The W-4 form authorizes the employee to choose an exemption level to reduce the tax elementing (to evade overpayment), or define an extra amount above the basic number (to evade underpayment). The form arrive with two worksheets, one to compute discounts, or another to compute the effects 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 primary W4 form. The primary form is filed with the employer, or the worksheets are discarded or kept by the employee.
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