{"data":{"id":"us-in/ic-6-8.1-6-4.5","jurisdiction":"us-in","citation":"IC 6-8.1-6-4.5","heading":"Rounding to nearest whole dollar","body":"Sec. 4.5. A taxpayer that is required under IC 6-3-4-1 to file a return shall round to the nearest whole dollar an amount or item reported on the return. The following apply if an amount or item is rounded:\n(1) An amount or item of at least fifty cents ($0.50) must be rounded up to the nearest whole dollar.\n(2) An amount or item of less than fifty cents ($0.50) must be rounded down to the nearest whole dollar.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 6. Filing and Due Dates"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-6-4.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"a6ff47ab4ac7ae05cdbd98332b479cbfa5e72822719a97e34ec5252374162071","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-6-4","next":"us-in/ic-6-8.1-6-5"},"notice":"GroundRules: Original legal text. Not legal advice."}