most tax forms need complex calculations and table references to compute a key value, or may need supplemental data that is only relevant in some cases. Rather than merging the calculations into the primary form, they are often offloaded on a several worksheet. The worksheet may be incorporated into 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 US, income tax is withheld from the payments made by company 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 basic formula for assuming the taxes that require to be settled, but some tax elements may lead it to be incorrect, such as dependents, tax discounts, or income from other sources.
The W-4 form enables the employee to pick an exemption level to bring down the tax elementing (to evade overwitheld), or set an extra amount over the basic number (to evade underpayment). The form comes with 2 worksheets, one to compute discounts, and another to compute the effects of other income (second job, husband job). The bottom numeric 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 discarded or held by the employee.
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