Generally speaking, distributions from a Traditional IRA are taxable as income. Distributions from a Roth IRA are not taxed. However, as you might expect, there are some complications and exceptions. In many cases, a person may have an IRA that is partly taxable: they made taxable contributions, but then rolled over non-taxable amounts into the same IRA. A person may also make tax-deductible contributions and taxable withdrawals in the same year. The relevant rules are in IRS Publication 590-B, but it is always advisable to discuss your exact situation with a tax professional.