Retirement tax questions

I'm in the same situation for 2021 and I am very interested in a response to this question. I've talked with a local tax preparer and searched the internet but cannot get an answer. Essentially, my ex spouse received the full benefit for 12 months without having to be pay taxes on the amount received. Divorce was final in 2020 and DFAS is just now starting to pay her directly in March 2022.