Many tax forms need complicated calculations and table references to tally a key value, or may need additional data that is only relevant in several cases. Rather than combining the calculations within the main form, they are often offloaded on a several worksheet. The worksheet may be merged within the filing package, or may only be a tool for the filer to get the value, but without requiring the worksheet to be filed.
As an example, in the United States, income tax is withheld 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, and if they are overpayment, the employee gets a refund for the overpayment of taxes. There is a basic formula for assuming the taxes that need to be paid, but several tax factors may cause it to be incorrect, such as burdens, tax discounts, or income from another sources.
The W-4 form authorizes the employee to select an exemption level to reduce the tax %factoring (to evade overpayment), or specify an additional amount above the basic number (to evade underpayment). The form comes with 2 worksheets, one to tally exemptions, and another to tally the outcome of another income (2nd job, spouse's job). The bottom numeral in each worksheet is utilized for fill out 2 if the lines in the main W4 form. The main form is filed with the employer, and the worksheets are discarded or kept by the employee.
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