Gilmore appears to be California only. You would need to ask a tax professional that knows CA law. Unless you received a 1099-R there would be no federal tax on you, but the spouse that took the distribution would have to pay the tax. Whether he can pass that tax on to you depends on your court order that should have addressed the tax, but attorneys and judges often do not understand tax and tend to ignore it,
**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.**
