YOU cannot issue a 1099-R - only registered Financial institutions (or the government) can issue a 1099-R. If the 1099-R was issued to you then you are responsible for claiming all of the income on your tax return.
If there is a court order that splits the retirement benefits then most plans have terms on how it can be split the benefits incident to divorce so they are paid directly to the ex with their own 1099-R - you never see the money at all.
If you are paying the ex directly then you are out of luck unless you can get the ex to agree to reimburse you for the tax that YOU must pay.
In addition, once you take a distribution then you can do anything you want with the money, including giving it way. If you give the ex more then $15,000 in the year then you are also required to file a form 709 (gift tax return).
You should talk to your divorce attorney since this should have been part of your divorce decree.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
