Rounding of withholding amounts
This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
End of attention
The withholding amounts calculated as a result of applying the above formulas 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: 01 Jul 2014QC 39416