• Rounding of withholding amounts

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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    The withholding amounts calculated as a result of applying formulas in this table should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent.

    Last modified: 14 Jun 2013QC 25926