No, you should not enter wrong numbers in your W-2. The IRS receives the W-2 and a difference in those numbers will flag before a rounding issue. A few cents on the bottom of your return will not be an issue.
Under Computations in Pub 17, the IRS states that 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 under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
