Many tax forms require complicated calculations and table references to compute a key value, or may require additional information that is only relevant in several cases. Rather than merging the calculations into the main form, they are oftentimes offloaded on a several worksheet. The worksheet may be incorporated into the filing package, or may only be a equipment for the filer to get the value, but without requiring the worksheet to be filed.
As an example, in the USA, income tax is hold from the salary made by company to employees. If taxes are significantly unpaid, 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 base formula for estimating the taxes that require to be settled, but several tax elements may lead it to be incorrect, like dependents, tax deductions, or income from other sources.
The W-4 form enables the employee to select an exemption level to degrade the tax elementing (to evade overpayment), or establish an additional amount above the standard number (to evade underpayment). The form arrive with 2 worksheets, one to compute exemptions, and another to compute the result of other income (second job, husband job). The bottom number in each worksheet is used to fill out 2 if the lines in the main W4 form. The main form is filed with the employer, and the worksheets are disposed or held by the employee.
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