Sec. 4.5. A taxpayer that is required under IC 6-3-4-1 to file a return shall round to the nearest whole dollar an amount or item reported on the return. The following apply if an amount or item is rounded:
(1) An amount or item of at least fifty cents ($0.50) must be rounded up to the nearest whole dollar.
(2) An amount or item of less than fifty cents ($0.50) must be rounded down to the nearest whole dollar.