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