Title 26 — Internal Revenue CodeRelease 119-73not60
§6102 Computations on Returns or Other Documents
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions › § 6102
Summary
The Secretary can require that dollar amounts on tax forms be rounded: either drop the cents, or drop them unless they are one-half dollar or more, in which case add $1. Filers may be allowed by the Secretary to ignore this rule, and rounding applies only to the final amount shown, not to intermediate calculations.
Full Legal Text
Title 26, §6102
Internal Revenue Code — Source: USLM XML via OLRC
(a)The Secretary is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either—
(1)the fractional part of a dollar shall be disregarded; or
(2)the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of a dollar) shall be increased by $1.
(b)Any person making a return, statement, or other document shall be allowed, under regulations prescribed by the Secretary, to make such return, statement, or other document without regard to subsection (a).
(c)The provisions of subsections (a) and (b) shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6102
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60