"Income" simply means that the distribution needs to be shown on your tax return. However, code H indicates a rollover to a Roth IRA from a designated Roth account in an employer plan, and such a Form 1099-R must always have a zero in box 2a indicating that the distribution is nontaxable. Because it is nontaxable, the only place on your tax return that the distribution appears is on Form 1040 line 4a and has no effect on any other part of your tax return.
