most tax forms need complicated calculations and table references to compute a key value, or may need supplemental data that is only relevant in several cases. Rather than merging the calculations within the primary form, they are oft offloaded on a different worksheet. The worksheet may be combined within the filing package, or may only be a equipment for the filer to figure out the value, but without needing the worksheet to be filed.
As an instance, in the USA, income tax is taken 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 estimating the taxes that require to be paid, but some tax factors may lead it to be incorrect, like dependents, tax discounts, or income from other sources.
The W-4 form authorizes the employee to select an exemption level to drop the tax %factoring (to avoid overpayment), or establish an additional amount above the basic number (to avoid underpayment). The form comes with two worksheets, 1 to compute discounts, and another to compute the outcome of other income (2nd job, spouse's job). The bottom numeral 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 discarded or kept by the employee.
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