Forms W-2 or 1099 - Rounding Off to Whole Dollars
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Per IRS Instructions for Form 1040 and 1040-SR:

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return and schedules. Any amounts under $.50 would be rounded down to the nearest dollar. Amounts that are $.50 and over are rounded up to the nearest dollar.

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.