Are distributions from a Roth IRA included in total household resources?

Yes.  The following must be included in your total household resources:

  • A conversion from a regular IRA to a Roth IRA in the year the income is included in the taxpayer’s federal adjusted gross income (AGI).
  • The amount of a qualified distribution in excess of a taxpayer’s contributions (conversion or regular contributions).
  • A nonqualified or taxable distribution from a Roth IRA to the extent it is included in a taxpayer’s federal AGI.

Investment losses from the liquidation of a Roth IRA are not allowed in total household resources.