Does a small withdrawal of $24,000 per year from 401K after age of 65 get taxed if there is no other income?

To avoid any of it being taxable, you'd have to withdraw a little less than that even if you file a joint return and that's your only joint income and you're both over 65. And if you have that much in a 401K and are over 65, it's pretty likely you'd have social security income, and some of that would likely be taxable also.