Donna,

See if this works for all cases....

=IF(CEILING(MAX(IF(J25<90000,0.062*I25,(90000-J24)*0.062),0),0.002)<=0,"No FICA
Due",CEILING(IF(J25<90000,0.062*I25,(90000-J24)*0.062),0.002))

HTH,
Bernie
MS Excel MVP


"donnaK" wrote in message
...
Excel 2000.

This formula returns an error of #VALUE when I add the rounding, instead of
the text "No Fica Due" Does anyone have any suggestions? I believe I must
have the cell formatted as "number" for when the cell returns a numerical
value.

=CEILING(IF(IF(J25<90000,0.062*I25,(90000-J24)*0.062)<0,"No FICA
due",IF(J25<90000,0.062*I25,(90000-J24)*0.062)),0.002)