most tax forms need complicated calculations and table references to count a key value, or may need additional information that is only relevant in several cases. Rather than incorporating the calculations within the primary form, they are often offloaded on a separate worksheet. The worksheet may be combined within 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 United States, income tax is taken from the payments made by company to employees. If taxes are significantly underwithheld, there is a penalty to the employee at the end of the year, and if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a basic formula for appraising the taxes that need to be paid, but various tax elements may lead it to be incorrect, such as burdens, tax deductions, or income from other sources.
The W-4 form enables the employee to select an exemption level to drop the tax %factoring (to evade overwitheld), or define an extra amount over the standard amount (to evade underpayment). The form comes with 2 worksheets, one to count discounts, and the other to count the effects of other income (second job, husband job). The bottom number 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, and the worksheets are disposed or held by the employee.
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