On the new forms we have to list how much cash was deposited in each account. John Doe comes in and makes 4 cash deposits into ABC Inc and 4 cash deposits into XYZ Inc. Do I add the deposits for each account and round to the next dollar or do I round each deposit up to the next dollar for the total cash deposited?

13. Monetary amounts: Record all U.S. Dollar amounts rounded up to the next whole dollar. The amount $15,265.25 would be recorded as $15,266. A foreign currency amount can only be recorded in Item 26 “Foreign cash in” or Item 28 “Foreign cash out,” again rounded up to the next whole amount. When converting a foreign currency to dollars use an exchange rate for the date of the transaction.