most tax forms need complex calculations or table references to tally a key value, or may need additional information that is only relevant in some cases. Rather than incorporating the calculations into the main form, they are oft offloaded on a separate worksheet. The worksheet may be combined 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 hold from the salary made by company to employees. If taxes are significantly underwithheld, there is a penalty to the employee at the end of the year, or if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a base formula for assuming the taxes that require to be paid, but certain tax factors may cause it to be incorrect, such as burdens, tax deductions, or income from other sources.

The W-4 form enables the employee to opt an exclusion level to lower the tax %factoring (to avoid overwitheld), or establish an additional amount above the standard amount (to avoid underpayment). The form arrive with two worksheets, one to tally discounts, or another to tally the effects of other income (second job, spouse's job). The bottom number in each worksheet is used to fill out two if the lines in the main W4 form. The main form is filed with the employer, or the worksheets are discarded or held by the employee.

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