I understand what you're saying, but this was court ordered 45 years by the judge handling the divorce. He specified the percentage my wife would get would come from the ex-spouse's pension fund before the ex-spouse spouse got his portion of the pension. So since it's a % of the employees's company pension, and income to my wife, she gets a W2 (or some form) from the company her ex works for. And every year, she reports it on our taxes. Otherwise, I don't know what to say. She's received a form from this company every year for 45 years. Her attorney at the time explained it all to her and why she needed to submit it with her other income info to the IRS. It may not be handled this way now, but at the time of her divorce this was how it was dealt with, legally.
