"The $800 earnings will be taxable plus 10% penalty if you are under age 59-1/2. "
Almost certainly not. There will likely be no penalty because the distribution of the $800 will almost certainly be from Roth IRA contribution basis acquired from the permissible contributions made for earlier years.
Because the distribution does not qualify as a return of contribution before the due date of the 2024 tax return, there was no requirement to distribute attributable earnings. Only the $3,000 needed to be distributed as an ordinary distribution. Since the distribution occurred less than 60 days ago, you have the option to roll back to a Roth IRA the $800 distributed unnecessarily (although the financial institution from which the distribution was made might disallow the rollover if they believe that the rollover is a portion of the distribution that they believe qualified as a return of contribution before the due date of the tax return.)
