NOL Nonbusiness Income

[Joel]

Are IRA distributions from an annuity IRA considered non business income when completing the NOL worksheet line 7? Income from annunities is inclueded but I think that IRA distributions would not be included as they would have originally been wages if not deferred.

[mcb39]

But, in many cases they would have been deferred as some of these annuities and IRAs in general go back a way.