Yes. The IRS requires you to report all income as super knowledgeable Tax Experts @DaveF1006 and @DianeW777 have said @Ozk.
The IRS says to round off numbers, 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.
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