What you quoted from the divorce decree says "wife shall pay . . ." It doesn't say the military retirement will be divided between you, and in fact it is not divided. She gets the full amount. The decree just says that she will pay you an amount equal to 26.25% of the military retirement that she receives. That doesn't mean that what she pays you is military retirement. My understanding of the tax rules is that any payment that the decree says one spouse has to make to the other is considered alimony unless the decree specifically says that it is not alimony. It doesn't have to say that it is alimony. And it doesn't matter if there are separate payments in different paragraphs. If you're not sure, check with a local tax professional. That's probably better than asking your divorce lawyer. And read the Alimony section in Publication 504.
