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 incorporating the calculations into the primary form, they are often offloaded on a separate worksheet. The worksheet may be merged into the filing package, or may only be a instrument for the filer to get the value, but without requiring the worksheet to be filed.
As an example, in the US, income tax is taken from the salary made by company 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 basic formula for appraising the taxes that need to be paid, but various tax factors may cause it to be incorrect, like burdens, tax discounts, or income from another sources.
The W-4 form authorizes the employee to opt an exclusion level to degrade the tax elementing (to evade overpayment), or specify an additional amount over the basic amount (to evade underpayment). The form comes with 2 worksheets, one to compute discounts, and the other to compute the effects of another income (2nd job, husband job). The bottom numeric in each worksheet is utilized for 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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