My company was acquired (assets only) so I am filing my final 940 annual return. We paid 2 cents more than what was due according to the return BW produces for me. Should I change the amount we paid by 2 cents so the balance is zero? Or, change my taxable to it comes out to 2 cents higher? Or, mark the send refund box? It seems a waste to do the latter and the other aforementioned fields are editable... However, don't want the IRS to calc a refund in their records and then create more inquiry or paperwork for 2 cents. Any thoughts?