The program rounds all entries ... the IRS doesn't use pennies.
Yes, on final sums, but on those two forms named above, the actual details are printed to the penny. And only when the actual line item is a whole number, the program prints it out with the dollar value followed by the decimal point totally right-aligned, and not decimal aligned. The problem is that a "00" is omitted after the decimal point, while all the values with cents are included aligned with each other. It is a formatting error only and does not seem to adversely affect the actual values--but it is an annoying error.
Rounding each entry as it is entered is allowed by the IRS is what the TT program has always done and will continue to do even if you enter in the cents. Overall this usually has no effect on the overall return.