Are social security taxes due on roth conversion income?

I am converting money from a traditional IRA to a Roth.  I know that I will pay federal and state income tax on the amount converted.  However, is that income earned or unearned income?  Will I have to pay social security taxes on that income?  My research seems to point that SS taxes would not be due on the income.  I am not concerned about SS benefits since I am to young to take benefits at this time.