Q. Can I count it as alimony?
A. No.
" He rolled it into an IRA I believe"
That's between him and the IRS. As for your tax return, you cannot treat it as a rollover. It's a fully taxable distribution. With coordination, it would have been possible for him to have reported some of the income, instead of you. A QDRO (Qualified domestic relations order) distribution is not subject the the 10% early distribution penalty, but is still subject to income tax.
You are probably going to need professional help (a CPA, tax attorney or EA [enrolled agent]) in dealing with the IRS. But, the bottom line, is you do income tax on this "income".
