It sounds like you have a Qualified Domestic Relations Order (QDRO). This is a judicial order in a divorce or legal settlement that splits a retirement or pension plan by recognizing joint marital ownership interests in the plan. A QDRO's recognition of spousal ownership interest in a plan participant's (employee's) pension plan awards a portion of the plan participant's benefit to an alternate payee. An alternate payee must be a spouse, former spouse, child or other dependent of the plan participant. A QDRO may also be entered for spousal support or child support.
While alimony and spousal support are the same thing, payments that may otherwise qualify as alimony aren’t deductible by the payer if they are the recipient spouse's part of community income. They are deductible by the payer as alimony and taxable to the recipient spouse only to the extent they are more than that spouse's part of community income.
Based on what you have included in your question, I say the payments are NOT deductible as alimony/spousal support.
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