most tax forms need complicated calculations or table references to calculate a key value, or may need additional information that is only relevant in several cases. Rather than merging the calculations within the primary form, they are often offloaded on a different worksheet. The worksheet may be combined within the filing package, or may only be a tool for the filer to figure out the value, but without needing the worksheet to be filed.
As an instance, in the United States, income tax is calculated from the payments made by employers to employees. If taxes are significantly unpaid, there is a penalty to the employee at the end of the year, or if they are overpayment, the employee gets a refund for the overpayment of taxes. There is a base formula for appraising the taxes that need to be paid, but several tax factors may cause it to be wrong, alike burdens, tax discounts, or income from other sources.
The W-4 form enables the employee to opt an exclusion level to reduce the tax elementing (to avoid overpayment), or establish an extra amount above the standard number (to avoid underpayment). The form comes with two worksheets, one to calculate discounts, or another to calculate the result of other income (second job, spouse's job). The bottom numeral 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 kept by the employee.
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