61 Pa. Code § 121.21 — Rounding money items off to whole dollars

On the return and any schedules required to be completed, money items may be shown in whole-dollar amounts. This is accomplished by eliminating any amount less than $.50 and increasing any amount that is $.50 or more to the next highest dollar. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.