Are social security taxes due on roth conversion income?

[RO664]

I am converting money from a traditional IRA to a Roth.  I know that I will pay federal and state income tax on the amount converted.  However, is that income earned or unearned income?  Will I have to pay social security taxes on that income?  My research seems to point that SS taxes would not be due on the income.  I am not concerned about SS benefits since I am to young to take benefits at this time.

[MinhT1]

The sums converted for a Traditional IRA to a Roth IRA are taxable as income but are not subject to Social security and Medicare taxes.

[NCperson]

you paid the social security and medicare taxes prior to putting the money into the IRA to begin with (presumably, it was money you earned along the way and the social security and Medicare taxes were paid when you first earned the money )