most tax forms need complex calculations and table references to tally a key value, or may need supplemental information that is only relevant in some cases. Rather than merging the calculations within the primary form, they are oft offloaded on a several worksheet. The worksheet may be combined within the filing package, or may only be a instrument for the filer to get the value, but without needing the worksheet to be filed.
As an example, in the USA, income tax is withheld from the payments made by employers to employees. If taxes are significantly unpaid, 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 need to be paid, but various tax factors may lead it to be incorrect, alike burdens, tax discounts, or income from other sources.
The W-4 form allows the employee to select an exclusion level to bring down the tax elementing (to avoid overwitheld), or assign an additional amount over the standard amount (to avoid underpayment). The form arrive with 2 worksheets, one to tally exemptions, and the other to tally the result of other income (second job, wife job). The bottom number 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 disposed or held by the employee.
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