ROUNDING TO WHOLE DOLLARS
Use whole dollars to complete your return instead of dollars and cents. To round, 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.
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 of the IA 1040 would