@Oliver7088
Divorce may be a state matter, but federal taxes are a federal matter. You must always follow federal tax law regardless of what is in your divorce agreement. If the divorce agreement disagrees with federal tax law, that is a problem for your state court to fix; you will not win a fight with the IRS on that basis.
Those quotations are taken directly from the current instructions for filing form 1099.
You are proving my point even though you don’t realize it. The pension is an asset acquired during marriage. Income paid from that asset is taxable to the owner of that asset. Your ex is not declaring alimony, or he should not be declaring alimony. Your ex is filing a 1099R for nominee income. You are not being told to report taxable alimony as income, you are being told to report your share of the pension as pension income on a 1099R.
I am not an attorney, and I would not represent either you or your ex in court, but my opinion based on 15 years of answering tax questions is that your husband is correct in this case.
