A withdrawal from a Roth IRA is generally not considered as income for tax purposes. This is because contributions to a Roth IRA are made with after-tax dollars, meaning that the money has already been taxed before it was contributed to the account. As a result, qualified distributions from a Roth IRA, which include both contributions and earnings, are typically tax-free. According to the IRS, 'Qualified distributions are tax-free and penalty-free, provided that they are taken after a five-year holding period and the account owner is age 59½ or older, or meets other requirements such as a first-time home purchase or disability.' It's important to note that non-qualified distributions, such as early withdrawals of earnings, may be subject to income tax and an additional 10% early withdrawal penalty. However, these rules can be complex, and it's always advisable to consult with a tax professional or financial advisor for personalized guidance based on individual circumstances.