Distributions from a Roth IRA generally do not affect Social Security benefits. Roth IRA distributions are not considered taxable income and are therefore not included in the calculation of your provisional income, which is used to determine if a portion of your Social Security benefits is subject to taxation. Provisional income includes your adjusted gross income, tax-exempt interest, and 50% of your Social Security benefits. If your provisional income exceeds certain thresholds, up to 85% of your Social Security benefits may be subject to taxation. However, since Roth IRA distributions are not included in the calculation of provisional income, they do not directly impact the taxation of your Social Security benefits.
It's important to note that while Roth IRA distributions do not affect Social Security benefits, other sources of income, such as traditional IRA distributions, pensions, and wages, may impact the taxation of your benefits. If you have additional sources of income, it's recommended to consult with a tax professional or financial advisor to understand how they may affect your specific situation.