1) Will she/I need to pay California taxes on it?
That depends. If you withdrew the money from your account and gave it to her, you pay all the taxes. If you had a QDRO and she withdrew the money, she pays all the taxes.
2) They took out 13,851.90 federal from the 70k. This did not seem like enough to me. Can I calculate how much additional she will need to cover when I file?
This question makes no sense. Why would you cover her taxes on your return, "when I file" as you said. If you are legally divorced on or before 12/31/2021, then your taxes are your problem for your separate (single or head of household) tax return and her taxes are her problem for her separate (single or head of household) tax return. It all depends on who owned the account the money was cashed out of. Either you owned the account and gave her money from your account, or you transferred the money with a QDRO and she cashed it out.
That said, Federal tax could be 12-26% depending on other total income, so $13,000 could be too much or too little.
3) Will this count towards my total income and put me in a different tax bracket?
Again, this depends on whether you withdrew the money and gave it tax-free to your spouse, or whether you transferred your assets to your spouse with a QDRO and then she cashed it out. If you used a QDRO, it is her income. If you cashed out your own account and gave her money, it is your income.
Also, remember that being in a higher tax bracket just not subject all your income to the higher rate, just the income over that threshold. For example, if the tax bracket dividing line is $80,000 and you earned $85,000, only the top $5,000 is taxed at the higher rate.
