When the amount is 50 cents or more, round up. When the amount is 49 cents or less, round down.
Business Taxes
When making a payment at the same time you file the deposit or return, the eFile & Pay system will automatically enter the rounded amount shown as the payment amount.
Paying the rounded amount is acceptable. However, if you are required by your internal accounting controls to pay the exact amount, you may enter the exact amount in place of the rounded figure shown by the system.