The short answer is Yes, the long answer is in this post

Yes. In the U.S., selling options (calls or puts) can create taxable events. 
How you’re taxed depends on what kind of option strategy you used and whether the option expires, is bought back, or gets exercised.

If you sell an option and it expires worthless
You keep the premium, and it’s generally treated as a capital gain.

If you sell an option and buy it back later
Your taxable gain/loss is = premium received - cost to close - (commissions and fees).
if you buy it back for more than you received, that’s a capital loss.

If the option is exercised or assigned
You usually don’t recognize the option premium separately.
it adjusts the stock transaction.

Sold covered call assigned - The option premium gets added to the stock sale proceeds.

Sold cash secured put assigned - The premium reduces your stock cost basis.

Disclaimner: This is for your information only. I could be wrong.