Question related to the tiny quirks of form 1120.

[EatingTreeBark]

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.

[George4Tacks]

1. No

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