It depends. Anything between 50 and 99 cents gets rounded to $1 which is reportable. Anything 49 cents and below gets rounded to $0 and is not reportable.
IRS says:
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.
See page 13 of 2022 Publication 17.