most tax forms require complicated calculations or table references to count a key value, or may require supplemental information that is only relevant in some cases. Rather than incorporating the calculations into the primary form, they are oft offloaded on a separate worksheet. The worksheet may be merged into 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 US, income tax is withheld 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 overpayment, the employee gets a refund for the overpayment of taxes. There is a basic formula for estimating the taxes that require to be settled, but various tax factors may cause it to be wrong, like dependents, tax discounts, or income from another sources.
The W-4 form authorizes the employee to opt an exclusion level to degrade the tax %factoring (to evade overpayment), or specify an additional amount over the standard number (to evade underpayment). The form comes with 2 worksheets, 1 to count exemptions, or another to count the result of another income (2nd job, spouse's job). The bottom numeral 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 disposed or kept by the employee.
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