Title 26, Internal Revenue CodeRelease 119-102

§6313 Fractional Parts of a Cent

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter B — Receipt of Payment › § 6313

Last updated Aug 21, 2026|Official source

Summary

When you pay a tax under this title, ignore any fraction of a cent that is less than one-half cent. If the fraction is one-half cent or more, round it up to the next whole cent.

Full Legal Text

Title 26, §6313

Internal Revenue Code, Source: USLM XML via OLRC

In the payment of any tax imposed by this title, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “not payable by stamp” after “title”.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6313

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102