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.