Here is a guide to the Uniformed Services Former Spouses Protection Act. Note in Paragraph I (1) that retired pay is marital property for division. Additionally here is an IRS Topic describing alimony or spousal maintenance payments. If the payment does not meet all the tests then it is not treated as alimony on tax forms.
If the payment meets the requirements for alimony/separate maintenance then it is treated as alimony on tax forms.
Since the divorce was executed before 2019 any payments that meet the tests to be considered alimony/separate maintenance payments would be taxable to the receiver.
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