Is a 457 retirement plan deferred comp withdrawal considered earned income? I was considering taking some from my 457 plan and placing it in a ROTH IRA if allowed.

[dmertz]

No.  An amount in box 11 can result from a payment to you of income previously deferred or it can be related to deferral of new income.  You have to tell TurboTax which it is because which it is can't be inferred from other information on the W-2.

[jerryb1]

Since I do not know your exact situation, I can only say that sometimes a rollover does not trigger a taxable event and other times it does.  The 3 links below may help clarify for you and then you can apply the correct answer to your event:

Rollovers of Retirement Plan and IRA Distributions | Internal Revenue Service (irs.gov)

The 60-Day Rollover Rule for Retirement Plans (investopedia.com)

Can I Do Monthly Rollovers From My 457 to an IRA? (zacks.com)