Many tax forms require complex calculations also table references to calculate a key value, or may require additional information that is only relevant in several cases. Rather than merging the calculations within the main form, they are oft offloaded on a separate worksheet. The worksheet may be incorporated within the filing package, or may only be a tool for the filer to figure out the value, but without requiring the worksheet to be filed.
As an example, in the USA, income tax is taken 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, also if they are overwitheld, the employee gets a refund for the overwitheld of taxes. There is a base formula for appraising the taxes that require to be settled, but several tax elements may cause it to be incorrect, such as dependents, tax deductions, or income from another sources.
The W-4 form permits the employee to opt an exclusion level to degrade the tax %factoring (to avoid overwitheld), or assign an extra amount above the standard number (to avoid underpayment). The form comes with two worksheets, one to calculate discounts, also another to calculate the result of another income (2nd job, husband job). The bottom number in each worksheet is utilized for fill out two if the lines in the main W4 form. The main form is filed with the employer, also the worksheets are disposed or held by the employee.
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