QDRO's do not apply to IRA's QDRO's only apply to pensions or retirement at are covered by Employee Retirement Income Security Act (ERISA) act which is most employer plans.
Any IRA taxable IRA distribution (if over age 59 1/2 Roth distributions are not usually taxable) is the responsibility of the IRA owner on their tax return. The divorce decree should have specified who was to pay the tax and if the amount given to the other party can be reduced by any tax due. That is a question for your divorce attorney.
**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.**
