most tax forms need complex calculations and table references to calculate a key value, or may need additional information that is only relevant in several cases. Rather than combining the calculations into the primary form, they are often offloaded on a different worksheet. The worksheet may be incorporated into the filing package, or may only be a equipment for the filer to figure out the value, but without requiring the worksheet to be filed.

As an example, in the United States, 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, 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 paid, but various tax factors may lead it to be incorrect, alike dependents, tax deductions, or income from another sources.

The W-4 form permits the employee to choose an exclusion level to lower the tax elementing (to evade overpayment), or set an extra amount over the standard amount (to evade underpayment). The form comes with two worksheets, 1 to calculate exemptions, and another to calculate the outcome of another income (2nd job, spouse's job). The bottom numeric in each worksheet is utilized for fill out two if the lines in the primary W4 form. The primary form is filed with the employer, and the worksheets are disposed or kept by the employee.

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