If you withdrew money from a 401k, yes, it is taxable. Where you put the money does not matter.

Your age matters. How old are you?

By age, JudyKayTee means 59.5 years of age.

If you were younger than 59.5 when you transferred the money, you will owe state and federal income tax PLUS a 10% Early Withdrawal Penalty. That 10% Early Withdrawal penalty CANNOT be mitigated by other deductions, so you WILL pay at least 10% on the withdrawn 401K money.