Refer to the form and instructions of the return or schedule you are filing to determine whether rounding is required. Where applicable, to round you must
- drop amounts under 50 cents and
- increase amounts of 50 to 99 cents to the next dollar.
For example, $1.49 becomes $1 and $2.50 becomes $3. If you need to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round only the total.