most tax forms need complex calculations and table references to count a key value, or may need extra data that is only relevant in some cases. Rather than merging the calculations into the main form, they are often offloaded on a separate worksheet. The worksheet may be incorporated into the filing package, or may only be a instrument for the filer to figure out the value, but without needing the worksheet to be filed.
As an example, in the United States, income tax is withheld from the payments made by corporate 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 assuming the taxes that need to be settled, but various tax elements may lead it to be wrong, such as burdens, tax deductions, or income from other sources.
The W-4 form authorizes the employee to select an exclusion level to degrade the tax elementing (to evade overpayment), or specify an additional amount over the basic amount (to evade underpayment). The form comes with 2 worksheets, 1 to count exemptions, and another to count the effects of other income (2nd job, wife 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, and the worksheets are disposed or held by the employee.
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