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most tax forms require complex calculations and table references to calculate a key value, or may require additional data that is only relevant in some cases. Rather than combining the calculations into the primary form, they are oftentimes offloaded on a separate worksheet. The worksheet may be incorporated into the filing package, or may only be a equipment for the filer to get the value, but without requiring the worksheet to be filed.

As an instance, in the USA, income tax is taken 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 require to be paid, but certain tax elements may lead it to be wrong, alike burdens, tax deductions, or income from other sources.

The W-4 form authorizes the employee to choose an exclusion level to lower the tax %factoring (to avoid overwitheld), or specify an extra amount above the basic number (to avoid underpayment). The form arrive with two worksheets, 1 to calculate discounts, and the other to calculate 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, and the worksheets are disposed or kept by the employee.

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