Per IRS instructions, when making a line item entry that contains multiple documents, add all amounts and then round the total with 50 cents or more rounding up to the next dollar and 49 cents or less rounding down.

For items listed individually (i.e. on Schedule B (Form 1040) Interest and Ordinary Dividends) and transmitted electronically individually, each amount is rounded separately.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.