The IRS wants all amounts rounded. See IRS 1040 Instructions Page 22 3rd column Rounding off to whole dollars
https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts un- der 50 cents and increase amounts from 50 to 99 cents to the next dollar. For ex- ample, $1.39 becomes $1 and $2.50 be- comes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.
