Does a Roth IRA distribution count as income for AGI calculation when it is less than the contribution amount & owned for over 7 years if used for higher education?

[CherylW]

A Roth IRA plan under US law is generally not taxed, and therefore not included in AGI.

It's also not included in the calculation of modified adjusted gross income (MAGI):

https://turbotax.intuit.com/tax-tips/irs-tax-return/what-is-the-difference-between-agi-and-magi-on-y...