Did you receive a 1099-R? Did the form or notice indicate the taxable value of the surrender? Generally, what is taxable is the amount that you received in excess of the premiums you paid.
Please read this thread and pay especial attention to the comments by dmertz. Then come back if you have more questions.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"