Generally, when you cash out a whole life policy there is no way you will get back more than you paid in to the policy. Additionally, you paid all those premiums with dollars which you already paid taxes on in the year the premiums were paid. So there's nothing to report. But of course, never say never.
Some whole life policies have dividends or other earnings that accumulate over time. When you cash out the policy the cash out will include those earnings, which are taxable income to the recipient. In such a case the insurance company will issue a tax reporting document (usually a 1099-R) to the recipient which then has to be reported on the recipient's tax return.
So if you did not get a tax reporting document concerning your cash out, you have nothing taxable or reportable to include on your tax return.
