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The IRS allow you to round, although they do round up or down, some of the imports automatically round up. The IRS computers have a "cushion" to account for rounding, even if it can be in more than just a dollar depending on how many entries are rounded (it's still pretty close).
general rule accepted by IRS for rounding 50 cents or more round up, 49 cents or less round down - to whole dollars.
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