most tax forms require complicated calculations or table references to count a key value, or may require additional data that is only relevant in some cases. Rather than combining the calculations within the primary form, they are often offloaded on a separate worksheet. The worksheet may be incorporated within the filing package, or may only be a instrument for the filer to figure out the value, but without requiring the worksheet to be filed.

As an instance, in the USA, income tax is taken from the salary 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 overpayment, the employee gets a refund for the overpayment of taxes. There is a basic formula for appraising the taxes that require to be settled, but certain tax elements may cause it to be incorrect, like burdens, tax deductions, or income from another sources.

The W-4 form allows the employee to select an exclusion level to drop the tax %factoring (to avoid overpayment), or specify an additional amount over the standard amount (to avoid underpayment). The form comes with 2 worksheets, 1 to count exemptions, or another to count the effects of another income (second job, husband job). The bottom number 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, or the worksheets are discarded or kept by the employee.

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