You're correct, The IRS wants things to be correct and exact, and it can be frustrating to deal with them. However regarding rounding, the IRS has provided clear language that instructs us to round up when the amount is 50 cents and over, and down when it's 49 cents and lower. It isn't considered fudging because this is the way they want it done.
Here it is from their website (under "Computations"): https://www.irs.gov/publications/p17/ch01.html
Computations
The following information may be useful in making the return easier to complete.
Rounding off dollars.
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.
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.
If you are entering amounts that include cents, make sure to include the decimal point. There is no cents column on Form 1040 or 1040-SR.
Equal amounts.
If you are asked to enter the smaller or larger of two equal amounts, enter that amount.
Negative amounts.
If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts.
