In principle, you are required to report all income and should amend your tax return to add that income from your Robinhood account.
However, the IRS may consider $20 as de minimis and would not bother to write to you for that omission. It also depends on whether the gross proceeds reported is much larger than $20 as in this case the IRS may write to you to tax the gross proceeds instead of the capital gain. In this case, you can then submit an amended tax return and pay the extra tax and interest and penalties, which should not be a large amount.
So the call is yours.
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