Many tax forms need complicated calculations also table references to compute a key value, or may need additional information that is only relevant in some cases. Rather than merging the calculations into the primary form, they are often 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 calculated from the salary made by employers to employees. If taxes are significantly unpaid, there is a penalty to the employee at the end of the year, also if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a base formula for estimating the taxes that require to be paid, but some tax factors may lead it to be wrong, like burdens, tax deductions, or income from another sources.
The W-4 form enables the employee to pick an exclusion level to lower the tax %factoring (to evade overwitheld), or specify an extra amount above the standard amount (to evade underpayment). The form comes with 2 worksheets, one to compute discounts, also the other to compute the result of another income (2nd job, spouse's job). The bottom numeric 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, also the worksheets are discarded or kept by the employee.
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