most tax forms need complicated calculations or table references to count a key value, or may need extra information that is only relevant in some cases. Rather than combining the calculations into the primary form, they are often offloaded on a separate worksheet. The worksheet may be incorporated into the filing package, or may only be a instrument for the filer to figure out the value, but without needing the worksheet to be filed.
As an instance, in the US, income tax is taken from the payments made by corporate 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 basic formula for assessing the taxes that need to be settled, but several tax factors may lead it to be wrong, alike burdens, tax discounts, or income from other sources.
The W-4 form allows the employee to select an exclusion level to reduce the tax elementing (to avoid overwitheld), or assign an additional amount over the basic amount (to avoid underpayment). The form comes with two worksheets, one to count exemptions, or another to count the result of other income (2nd job, husband job). The bottom numeric in each worksheet is used to fill out two if the lines in the primary W4 form. The primary form is filed with the employer, or the worksheets are disposed or held by the employee.
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