DianeW777
Expert Alumni
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Retirement tax questions

No. If the retirement distribution comes in your name, on your Form 1099-R instead of your ex-spouse and there is nothing in the divorce decree assigning the money to them it must be reported on your tax return. It cannot be a decision on your part to call it alimony.  Again, the divorce decree is the legal document to reference.

 

For questions about what may or may not be alimony and whether it is currently deductible use the link below.

  • Topic 452 - Alimony and Separate Maintenance
    • Note: You can't deduct alimony or separate maintenance payments made under a divorce or separation agreement 
      • (1) executed after 2018, or 
      • (2) executed before 2019 but later modified if the modification expressly states the repeal of the deduction for alimony payments applies to the modification. 
        • Alimony and separate maintenance payments you receive under such an agreement are not included in your gross income.
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