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Question related to the tiny quirks of form 1120.

Level 1
1. Do I have to attach a statement proving my advertising expenses or only where it says
"attach statement" under other deductions?
2. I've seen example returns where #1, #2 etc... is placed in the right margin where
cents should normally be. What does this indicate? And do I need to do it or is it optional?
Thanks in advance.
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1 Comment 1
Level 15

1. No

2. Which software are you using? Try making your entries as whole dollars and see what the result is. 

Here's wishing you many Happy Returns