most tax forms require complex calculations or table references to tally a key value, or may require extra information that is only relevant in several cases. Rather than incorporating the calculations into the main form, they are often offloaded on a several worksheet. The worksheet may be incorporated 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 hold 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, or if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a basic formula for assessing the taxes that need to be settled, but several tax elements may lead it to be wrong, such as dependents, tax discounts, or income from another sources.
The W-4 form permits the employee to select an exemption level to lower the tax %factoring (to evade overwitheld), or establish an additional amount above the standard amount (to evade underpayment). The form comes with 2 worksheets, 1 to tally discounts, or the other to tally the outcome of another income (second job, wife job). The bottom number in each worksheet is used to fill out 2 if the lines in the main W4 form. The main form is filed with the employer, or the worksheets are discarded or kept by the employee.
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