Rounding

Official source

(A) In general If any increase determined under paragraph (2)(A), section 63(c)(4), section 68(b)(2) 1 1 See References in Text note below. or section 151(d)(4) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.

(B) Table for married individuals filing separately In the case of a married individual filing a separate return, subparagraph (A) (other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied by substituting “$25” for “$50” each place it appears.

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Rounding

Official source

(A) In general If any increase determined under paragraph (2)(A), section 63(c)(4), section 68(b)(2) 1 1 See References in Text note below. or section 151(d)(4) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.

(B) Table for married individuals filing separately In the case of a married individual filing a separate return, subparagraph (A) (other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied by substituting “$25” for “$50” each place it appears.