If there was a QDRO then each spouse would have received their own 1099-R. Either there IS a QDRO or there is not. If their isn't a QDRO then you cannot invent one out of thin air. The rules of the plan determine if there can be a QDRO or not. Lacking a QDRO then the taxpayer that receives the money and 1099-R is stuck with the tax unless the divorce decree says the other spouse must reimburse the other spouse. It is not possible for a taxpayer to assign part of retirement income and tax to another taxpayer on a tax return.
That is what QDRO's for retirement plans and splitting of IRA's by the financial institution exist - it you could just do the same thing yourself then those would not be necessary or exist.
**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.**
