401k and rehabilitative maintance?

i closed out a 410k of 75,000 also paid all pentleties and taxes on it.. i paid 18,000 up front taxes on it, also received 6,540 dollars in rehabiltive maintaince from x husband..is the 410k concidered earned income when not actually received from a paroll check.. and is reabilitive maintaince have to be claimed as taxable income