1989 divorce in common property state (CA) awarded my former spouse 23% of my military retirement pension, payable monthly, as division of property (not alimony) under the Uniformed Services Former Spouses' Protection Act (USFSPA), Title 10, United States Code, Section 1408. The military deducts and pays her portion after computing tax withholding, and reports 100% of my pension as taxible income to me (1099-R). Questions:
a. Where and how do I deduct payments made to her (former spouse)... as Alimony?
b. For how many years are these payments retroactively deductible?
