if you are over 59.5 years old and the Roth has been open for 5 calendar years, there are no tax implications.
Otherwise, the $30 is ordinary income to be reported on your tax return. The IRS assumes the first $1,000 was your original contribution (which was after-tax money) and the remaining $30 is earnings. It's that simple.
If you are under 59.5 years old, the $30 is subject to a 10% tax penalty, unless an exception applies.
