If a dependent (parent) took a Roth IRA withdrawal in 2024 (approximately $18,000), does this amount figure into determining a dependent's gross income?

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.

For more details, you can check out this source:

• Roth IRA Calculator to help you determine taxability.