most tax forms need complicated calculations and 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 main form, they are oftentimes offloaded on a separate worksheet. The worksheet may be combined into the filing package, or may only be a tool for the filer to get the value, but without needing the worksheet to be filed.
As an instance, in the USA, income tax is withheld from the salary made by corporate to employees. If taxes are significantly unpaid, 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 base formula for assuming the taxes that require to be settled, but certain tax factors may lead it to be wrong, like dependents, tax discounts, or income from another sources.
The W-4 form authorizes the employee to select an exclusion level to degrade the tax %factoring (to evade overwitheld), or define an additional amount above the standard amount (to evade underpayment). The form comes with two worksheets, 1 to count discounts, and the other to count the outcome of another income (2nd job, spouse's job). The bottom numeral in each worksheet is used to fill out two if the lines in the main W4 form. The main form is filed with the employer, and the worksheets are discarded or held by the employee.
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