Since it includes cents that is probably interest they paid you due to the delay in the processing ... it is taxable interest and they should send you a notice in January as a reminder to include it on the 2021 return. 

Thank you for the very prompt reply. It does make sense that is the interest generated from the refund. I have never had a delay in receiving a refund before, so I have never seen an interest payment. I'll be on the lookout for the documentation from the IRS and add it to the folder for my 2021 taxes.