IRA withdrawals are always "income."
If it from a Roth IRA, it might not be taxable, depending on your age and other circumstances, but it must still be reported on your tax return. (Line 4a shows the total amount of the withdrawal as income, and line 4b shows the taxable amount.)
Withdrawals from a traditional IRA are always taxable and must be reported.
Why do you think your IRA withdrawal is not income?
