Is it legitimate to do this year after year? 1099R recipient using line 8z of Schedule 1 with negative income, and having the ex spouse file a Substitute 1099-R if there is a private pay agreement as part of the divorce settlement (rather than by QDRO/DRO) that the pension beneficiary (either souse or child of spouse) will give a percentage of the payments to the ex spouse?
If not, is there any other way here to ensure that the recipient of the 1099-R doesn't pay the tax on the portion that is given to the ex-spouse through a private pay agreement?
