Many tax forms require complex calculations or table references to tally a key value, or may require supplemental 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 needing the worksheet to be filed.
As an example, in the United States, income tax is calculated from the salary made by company 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 appraising the taxes that need to be settled, but certain tax elements may lead it to be wrong, like dependents, tax discounts, or income from other sources.
The W-4 form permits the employee to pick an exemption level to lower the tax %factoring (to evade overwitheld), or define an extra amount above the standard number (to evade underpayment). The form comes with two worksheets, 1 to tally exemptions, or the other to tally the effects of other income (second job, wife 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 kept by the employee.
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