Yes, in most cases, the payments you receive, or that are made available to you from a 403(b) are taxable in full as ordinary income.
In general, the same tax rules apply to distribution from a 403(b) that apply to distributions from other retirement plans. For more detailed information refer to Publication 571 (Rev. January 2018) - Internal Revenue Service
Additional information: IRS Retirement Plans FAQs regarding 403(b) Tax-Sheltered Annuity Plans
[Edited 3-12-2020|9:33 am PST]
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