I had some money in a brokerage account before I transferred it to IRA. In that time there was some interest 3 cents that was accumulated.

Is this something I have to report on taxes?

Don't worry about 3 cents, if that's all there is to report. If you have other income to report anyway, then add it in.

No - no need to report it. All entries on your tax return may be rounded to the nearest whole dollar, and 3 cents rounds to $0. Also - the bank will issue a 1099-INT and report the amount to the IRS only if the amount is at least $10.