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Many tax forms require complex calculations or table references to tally a key value, or may require extra information that is only relevant in some cases. Rather than incorporating the calculations within the main form, they are oftentimes offloaded on a different worksheet. The worksheet may be merged within 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 USA, income tax is calculated from the payments 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 overwitheld, the employee gets a refund for the overwitheld of taxes. There is a basic formula for assuming the taxes that require to be paid, but various tax factors may lead it to be incorrect, alike burdens, tax deductions, or income from other sources.

The W-4 form allows the employee to select an exclusion level to reduce the tax elementing (to evade overwitheld), or set an additional amount over the standard number (to evade underpayment). The form comes with 2 worksheets, 1 to tally exemptions, or the other to tally the result of other income (second job, spouse's job). The bottom numeral in each worksheet is utilized for fill out 2 if the lines in the main W4 form. The main form is filed with the employer, or the worksheets are discarded or kept by the employee.

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