How are the fractions of cents calculated?

• For Semiweekly depositors it is the total liability on schedule B minus line 6 equals line 7 (Current quarter’s adjustment for fractions of cents

• For Monthly depositors it is line 10 (this amount is also equal to the total liability for the quarter found under part two line 16) minus line 6 equals line 7 (Current quarter’s adjustment for fractions of cents.)

How do I adjust the Line 7 Fractions of Cents?

• For Semiweekly Depositors you can adjust this amount by adjusting your liabilities on your Schedule B
• For Monthly Depositors you can adjust this amount by adjusting your liabilities on page two under part two