Even if the withdrawals (actually called distributions) from your IRA are taxed as earned income they will not be "wages" with regard to unemployment compensation.
As for severance, that affects unemployment compensation in two ways.
If you are paid severance within 30 days of termination it will delay your unemployment compensation (you should still file right away) for as many weeks as the state determines that the severance will cover and then you can collect up to 26 weeks.
However, if you are paid severance more than 30 after termination, the severance does not affect your unemployment compensation and you can collect right away.
Read the question about severance on the NY DOL website:
http://www.labor.ny.gov/ui/claimanti...plyfaq.shtm#19
I'll quote it here, too:
Q: How will dismissal or severance pay affect my Unemployment Insurance Benefits?
A: You may eligible to collect benefits under the following conditions: .
The weekly amount of dismissal/severance pay is less than the maximum weekly benefit rate
OR
The initial severance payment is made more than 30 days after the last day of your employment
OR
The dismissal/severance pay is stopped
AND
You have enough earnings in the base period to establish a claim.
You must notify the TCC if you receive or will receive dismissal severance pay. Failure to do so could result in an overpayment of benefits and other penalties.

