Does the IRS always round up?

Does the IRS always round up? The IRS requires that numbers are rounded to the nearest dollar. . 51 cents or more, round up. IRS generally just chops off the change off the end, they don’t round.

The IRS requires that numbers are rounded to the nearest dollar. . 51 cents or more, round up. IRS generally just chops off the change off the end, they don’t round.