Rounding
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ROUNDING OFF TO WHOLE DOLLARS

Use whole dollars to complete your return instead of dollars and cents. To round off, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar.

For example, $129.49 becomes $129 and $235.50 becomes $236.

If you need to add two or more amounts to enter on a line, add them together first, then round off.

For example, if you received two W-2 forms, one showing wages of $5,000.55 and the other for $18,500.73, add them for a total of $23,501.28. The amount you enter on line 1 ofthe IA 1040 would be $23,501.