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.