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Deductions & credits
This is a messy situation, and there is no good solution. IRS regulations require that the retirement plan issue a 1099R to the subject of a QDRO. However, OPM ignores this regulation, when the marriage lasted less than 10 years I believe. Apparently, OPM can get away with this because it is hard for the IRS to sue another agency of the federal government.
As a result, there is no official rule, process, or form that you can use to designate part of the income as taxable to your ex-spouse (because the IRS expects that the situation will never arise). The experts on this board have discussed the situation several times in the past, but I can’t remember what the consensus suggestion was. I will ask a couple of people who might remember.
October 23, 2023
4:54 PM