I think you mean that you distributed from your IRA. You are responsible for any tax on the distribution that was from your IRA. The tax law does not care what you did with the money.
Your divorce agreement should specify whether you can subtract the amount of tax that you must pay from the amount sent to your spouse. On division of retirement assets, who ultimately pays the tax, is usually part of the agreement. That is a legal issue that you should ask 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.**
