The IRS requires returns submitted to them be rounded to the nearest whole dollar. An IRS computer matches what is on your return to what was turned in by others. That catches your return for a hold until human eyes can look.
If your return is only off by $1 in rounding, it would not normally be an issue. However, since COVID, the IRS has pulled employees from many departments trying to get caught up with tax returns and many more issues than normal are popping up.
Reference: page 23 Instructions for Form 1040
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