Question

the distributions from all iras, except roth iras, are - tax - independent tax - optional tax - deferred tax - free

Explanation:

Traditional IRAs (not Roth IRAs) have contributions that are tax - deductible (in most cases) when made. The earnings on the investments in the IRA grow tax - deferred. When distributions are taken (usually after age 59½), they are taxed as ordinary income. Roth IRAs have after - tax contributions, and qualified distributions (including earnings) are tax - free. So, for non - Roth IRAs, the key characteristic of distributions (before considering any penalties or special circumstances) is that they are tax - deferred (taxes are paid when the money is withdrawn, not when it is contributed or during the growth period).

Answer:

tax - deferred