most tax forms need complicated calculations and table references to compute a key value, or may need supplemental data that is only relevant in some cases. Rather than combining the calculations within the primary form, they are oftentimes offloaded on a several worksheet. The worksheet may be incorporated 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 US, income tax is calculated 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, and if they are overpayment, the employee gets a refund for the overpayment of taxes. There is a base formula for assessing the taxes that require to be paid, but various tax elements may lead it to be wrong, such as dependents, tax discounts, or income from another sources.
The W-4 form permits the employee to choose an exemption level to degrade the tax elementing (to avoid overpayment), or specify an additional amount over the standard amount (to avoid underpayment). The form comes with 2 worksheets, one to compute discounts, and the other to compute the outcome of another income (second job, husband 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 kept by the employee.
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