fanfare,
So true that it was much easier before 2010 to handle capital gains before the rules were changed to discourage fraud. In that setting then, yes, one added the pennies and rounded the sum onto Schedule D.
With regards to needing to match the brokerage statement penny-correct totals, I respectfully disagree. Neither the Schedule D instructions nor the Form 8949 instructions impose such a requirement. They simply say that 8949 individual line entries can be individually rounded and their sum(s) transferred to Schedule D on the appropriate line(s).
That said, I always maintain my computer tax spreadsheets with penny accuracy and choose, if I am ambitious, to enter it into TurboTax to see if I save money by rounding.
