most tax forms need complex calculations or table references to calculate a key value, or may need additional information that is only relevant in some cases. Rather than incorporating the calculations into the primary form, they are oftentimes offloaded on a different 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 example, in the US, income tax is withheld 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 overpayment, the employee gets a refund for the overpayment of taxes. There is a base formula for assuming the taxes that require to be settled, but certain tax factors may cause it to be incorrect, like burdens, tax deductions, or income from another sources.
The W-4 form enables the employee to select an exemption level to reduce the tax elementing (to evade overpayment), or specify an extra amount above the basic number (to evade underpayment). The form comes with 2 worksheets, one to calculate exemptions, or the other to calculate the effects of another income (2nd job, spouse's 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, or the worksheets are discarded or held by the employee.
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