Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article V. Personal Income Tax |
Chapter 121. Final Returns |
Section 121.21. Rounding money items off to whole dollars
Latest version.
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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.