STATE |
Does your state require or permit dropping cents from certain tax returns? |
What tax returns do you currently permit require whole dollar reporting? |
Does your state allow whole dollar reporting on tax withholding tables? |
permit |
require |
Alaska |
Yes |
|
Corporate, Motor Fuel, Excise |
N/A - No individual income tax |
Arizona |
|
Yes |
Individual, and Corporate Income tax |
We have no tables since our withholding is a percentage of the actual federal withholding, but we do not prohibit it |
Arkansas |
|
Yes |
Individual, corporate income & Sales and Use Tax |
No |
California - Franchise Tax Board (Income Tax) |
Yes |
|
Individual |
No |
California - Equalization Tax Board (Property Tax) |
Yes - all property statements and related forms |
Yes - Tangible Property List |
Permit - all property statements and related forms; Require - Tangible Property List |
N/A |
California - Equalization Tax Board (Sales & Use, Special) |
|
Yes |
All returns used by the Sales and Use Tax Department |
N/A |
Connecticut |
|
Yes |
All taxes except sales & use and withholding |
No |
Delaware |
Yes |
Yes |
Required: Individual and Business; Optional: Withholding |
Withholding Tables are calculated to the penny |
District of Columbia |
Yes |
|
All individual & business returns; Monthly/annual sales & Use returns and Annual property return are dollars/cents (due to legislative oversight |
No - received large numbers of complaints when tried |
Idaho |
|
Yes |
We permit on all Idaho tax returns. We have only Implemented on individual and business income tax forms to date |
Yes |
Illinois |
Yes - permitted for income tax since 1984 |
Yes - required for sales tax |
Sales (mandate); Permit (individual) |
Yes |
Indiana |
Yes |
|
Individual, corporate, trust, estate, sales/use, withholding, food and beverage, county innkeepers |
No |
Iowa |
Yes - Individual & Corporate Income Tax |
Yes - Required for sales and withholding tax |
Currently, individual and corporation; 2005 for sales and withholding (currently permitted) |
Yes |
Kansas |
|
Yes |
Individual and corporate income tax; privilege tax; rounding not allowed on sales & excise tax (trust fund tax) |
No |
Kentucky |
Yes (Withholding, Sales and Corporate) |
Yes - Income |
Individual Income Taxes only |
No |
Louisiana |
|
Yes |
Individual and corporate income, corporation franchise, sales/use, hazardous waste, dealer's motor fuels, gift, oilfield restoration fees, withholding |
The tax tables are not rounded to whole dollars; tax returns remitting the withholding tax require rounding |
Maine |
Yes |
Yes - required on certain scanned returns (Business, Withholding & Information) |
All tax returns - individual, corporate, sales, excise, etc. |
No |
Maryland (electronic) |
|
Yes - all financial fields on E-filed personal returns are rounded to the nearest whole dollar amount |
All electronic - personal/individual |
Left Blank |
Maryland (paper) |
Yes |
|
All |
Yes |
Massachusetts |
Yes (income, fiduciary, grantors/owners share of a grantor type trust |
Yes (Corporate & Bank, Insurance Forms) |
Permit (income, fiduciary, grantors/owners share of a grantor trust) Require (corporate, bank, insurance forms) |
No |
Minnesota |
|
Yes |
Encourage TP's to use rounded numbers; Required rounding on individual income tax (M-1) and property tax (M-1PR). Sales and Use taxes and withholding are required to round as they are required to be e-filed |
Amounts are rounded in the withholding tables; ask employers to round but they don't always comply with the request |
Mississippi |
|
Yes- we require dropping cents on all of the major taxes |
Almost all - our major taxes are income and sales |
Yes - the amounts in our tables are whole dollar amounts |
Missouri |
|
Yes |
Individual, corporate, franchise, withholding & fuel; no to Sales, Cigarettes/OTP |
Yes |
Montana |
Yes |
|
Individual income and other tax returns |
Yes |
Nevada |
No |
No - Computer system not able to handle rounding; also would need to amend law; |
|
|
New Hampshire |
Yes |
|
1987 - interest & dividend tax, business profit tax; 1998 - meals and rentals |
No income tax so no withholding table |
New Jersey |
Yes |
|
All tax returns |
Published with dollars and cents but rounding is permitted |
New Mexico |
Yes |
|
Personal Income tax, Corporate income tax, & pass through entity form |
No |
New York |
Yes |
|
All returns |
No |
North Carolina |
|
Yes |
Individual income, corporate, withholding required; sales tax not rounded |
Yes |
North Dakota |
Yes |
|
Income and tax amounts for corporate income tax, individual income tax and withholding tax |
Yes; publish withholding tables in whole dollars; Our "percentage of wages method" tax rate tables are published with cents but employers are allowed to round |
Oklahoma |
|
Yes |
Corporate and individual income tax returns; rounding on all tax forms |
Yes |
Oregon |
|
Yes |
All income tax, corporation and fiduciary (Oregon does not have a sales tax) |
Tax Withholding tables show only whole dollar amounts |
Pennsylvania |
Yes (Individual Income Tax) |
Yes (Corporation Tax) |
Individual & Corporate |
PA is a flat tax state and no tables are required; employers are not permitted to round when remitting tax withheld |
Rhode Island |
Yes |
|
Individual and all Business Taxes |
No |
Texas |
|
No; Sales tax rule (3.286) prohibits rounding |
|
|
Utah |
Yes - Permit on Sales and Corporation Income Tax |
Yes - Require on Income & Fiduciary Tax |
Individual, sales & use (online only), corporate, partnership and fiduciary |
No. Withholding tax return allows for cents to be reported |
Vermont |
Yes |
|
Individual and Corporate |
Yes |
Virginia |
|
Yes |
Permit on all returns; Required on individual filings (returns, estimated payments, extension payments etc. |
Yes - all our withholding tables round all amounts to the nearest dollar except our daily payroll table |
Washington |
Yes |
|
We do not have an income tax |
NA |
West Virginia |
|
Yes |
Permitted since 1986 on income tax. Required since 1-1-01 on personal income tax, consumer sales and service returns; direct pay permit, corporation income tax, business franchise tax, use tax, & withholding returns |
Yes |