---
kind: "section"
citation: "26 U.S.C. § 6102"
title: "26"
title_heading: "Internal Revenue Code"
number: "6102"
heading: "Computations on returns or other documents"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6102"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter B — Miscellaneous Provisions"
---

# §6102. Computations on returns or other documents

- (a) **Amounts shown on internal revenue forms—** The [Secretary](/usc/26/7701.md?p=a-11-B) is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either—
  - (1) the fractional part of a dollar shall be disregarded; or
  - (2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of a dollar) shall be increased by $1.
- (b) **Election not to use whole dollar amounts—** Any [person](/usc/26/7701.md?p=a-1) making a return, statement, or other document shall be allowed, under regulations prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B), to make such return, statement, or other document without regard to [subsection (a)](#a).
- (c) **Inapplicability to computation of amount—** The provisions of subsections [(a)](#a) and [(b)](#b) shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.