You should enter the Form 1099-R as it is stated on the form without modification. This is because the IRS will compare their copy of the Form 1099-R with your entries and may question any deviation from that as listed on your tax return. It is worth noting that what you describe could be categorized as alimony which is not deductible on federal tax returns after 2018. This is in line with the suggested treatment of the distribution as mentioned by @macuser_22, namely you report the income and pay the tax and request a reimbursement from your ex-spouse.
If you need to adjust the income as reported you can do so by entering a negative adjustment to income as follows:
- Choose the Federal option on your left menu bar
- Choose Wages & Income
- Find Less Common Income in the list of income sources
- Use the Show More option to expand the choices and choose Miscellaneous Income, 1099-A, 1099-C
- Choose the Other Reportable Income option and find Other Taxable Income in that section
- Enter a description for your adjustment and the amount as a negative number
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