This does sound like it should be reported as alimony so the ex-husband's employer is just making the payments from his salary. Your wife would not receive a W2 from the employer because the person who performed the work would be credited with the employment taxes- these are not transferable.
See Topic no. 452, Alimony and separate maintenance.
Because the alimony began before 2019, she may have to report as income. For the Turbo Tax steps for this entry, see Do I need to report alimony I received from a former spouse?
I am sorry for your loss.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
