Distributions from a Traditional IRA are treated as income to you. You will receive an IRS Form 1099-R summarizing the amount distributed and the taxes withheld, if any.
In a Roth IRA, if you take a distribution after the account has been open five years, the distribution will not be included in your income. If taken within the 5-year period, it will be taxable, like a Traditional IRA distribution.
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