Roth IRA withdrawals generally do not count towards a dependent's gross income. Gross income includes all income received in the form of money, goods, property, and services that isn't exempt from tax
- Since Roth IRA withdrawals are typically tax-free, they are not included in gross income calculations
- However, if the withdrawal includes earnings and the account hasn't met the five-year rule or the owner isn't 59½ or older, those earnings might be taxable
- In such cases, only the taxable portion would count towards gross income.
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