§6102 Computations on returns or other documents

Summary

Lets the Secretary make rules about rounding dollar amounts on tax forms. If an amount has cents, the rules can either ignore the cents or ignore them unless the cents are one-half dollar or more, in which case the dollar amount shown goes up by $1. The Secretary may also allow people, under rules the Secretary makes, to file without using those rounding rules. The rounding applies only to the final amount shown on a form, not to the steps used to figure that amount.