You can round off cents to whole dollars on your return and schedules.
If you do round to whole dollars, round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar.
When the IRS sends notices of amounts not reported on tax returns, they drop the cents.
Please see this thread for another discussion of this topic.
Please see here for an IRS Chief Counsel advisory memorandum on the subject of rounding, which cites Treasury Regulations.
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