As fanfare stated the 2024 Form 1099-R with code P and J belongs on your 2023 return. Yes, earnings will increase you MAGI and therefore can create a new excess contribution.
As fanfare stated you will have to pay the 6% on your 2023 if you have a new excess contribution because of the earnings. You do not have to pay the 6% penalty on your 2024 return if you can apply the excess as a 2024 contribution.
On your 2024 return:
- Click on “Jump to IRA contributions"
- Select “Roth IRA”
- On the "Do you have any Excess Roth Contributions" answer "Yes"
- On the "Enter Excess Contributions" screen enter the total excess contribution from 2023
- On the "How Much Excess to 2024?" screen apply the excess as 2024 contribution.
If you cannot apply the excess as 2024 contribution then you have to pay the 6% on your 2024 return. You will take a regular distribution without the earnings to remove this new excess. You will get a 2025 Form 1099-R with code J (if you are under 59 1/2) and this will resolve the excess contribution on your 2025 return.
Did you ever clarify with your custodian why they entered $0 in box 2a as earnings when you think you have earnings of $67.78? Technically, if it states you had $0 earnings in box 2a then you would not need to amend the 2023 return since the 2024 Form 1099-R with code PJ with $0 in box 2a shows you had no earnings to report. You should verify with your custodian.
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