Many tax forms need complex calculations also table references to compute a key value, or may need extra data that is only relevant in several cases. Rather than combining the calculations within the primary form, they are often offloaded on a several worksheet. The worksheet may be merged within the filing package, or may only be a tool for the filer to get the value, but without requiring the worksheet to be filed.
As an instance, in the USA, income tax is calculated 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, also if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a basic formula for assessing the taxes that require to be settled, but some tax factors may lead it to be wrong, such as dependents, tax deductions, or income from other sources.
The W-4 form permits the employee to opt an exclusion level to drop the tax %factoring (to avoid overwitheld), or establish an additional amount over the basic number (to avoid underpayment). The form arrive with 2 worksheets, 1 to compute discounts, also the other to compute the effects of other income (2nd job, wife 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, also the worksheets are discarded or kept by the employee.
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