most tax forms need complex calculations and table references to tally a key value, or may need extra data that is only relevant in several cases. Rather than merging the calculations into the primary form, they are often offloaded on a several worksheet. The worksheet may be combined into the filing package, or may only be a instrument for the filer to get the value, but without requiring the worksheet to be filed.
As an instance, in the USA, income tax is taken from the salary made by corporate to employees. If taxes are significantly underwithheld, there is a penalty to the employee at the end of the year, and if they are overpayment, the employee gets a refund for the overpayment of taxes. There is a basic formula for assessing the taxes that need to be paid, but several tax elements may cause it to be wrong, alike dependents, tax discounts, or income from another sources.
The W-4 form allows the employee to select an exemption level to degrade the tax %factoring (to avoid overpayment), or specify an additional amount over the standard number (to avoid underpayment). The form comes with two worksheets, 1 to tally discounts, and another to tally the effects of another income (2nd job, husband 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, and the worksheets are discarded or held by the employee.
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