No, you do not report $2,700 ($2,600 excess removal plus $100 interest earned in 2023) in box 1 and $100 in box 2 for the 2023 return.
No, you do not report $20 interest in both box 1 and box 2 in the 2024 return.
You do not pay the 6% penalty since you removed the excess by the due date.
You will report it as mentioned in my previous reply but I would recommend to check with your financial institution. Most financial institutions will issue a 2024 Form 1099-R with codes 8 and J with $620 in box 1 and $20 in box 2 if you made the Roth IRA contribution in 2024 for 2023 and removed it in 2024. And this will have to be reported on your 2024 return.
@Vicky75
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