You must round off cents to whole dollars on your return. To round, for amounts under 50 cents, decrease to the lower dollar value. For amounts from 50 to 99 cents, increase to the higher dollar value. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the value to enter on a line, include cents when adding the amounts and round off only the total.
