Due to a miscommunication in establishing my Oct. 31, 2021 retirement from DoD; I've been ordered to pay $8,029.00 portion of $10,293.00 arrears (judge calculated amount minus 22% income tax withholding, also determined by judge). This order is because the judge deemed the Office of Personnel Management (OPM) took too long to pay only a portion of the arrears my former spouse was due; so I am to pay from the annuity I've already received (from which approximately only 8% was withheld for my income taxes). I've until the end of Oct. to make this payment. To account for this loss of income for 2024, I've drafted a 1099R to accompany the check, which I plan to mail by Oct. 31, 2024.
An earlier questioned I asked a CPA/tax lawyer was: "Does the CA judge have the right to order me to pay what the OPM is responsible for (with the advantage of doing the correct income tax withholding 1099R)? He thought the judge had that authority.
The 2nd/follow-on question I asked was: Acting now for OPM as a payer, do I file a 1099R? He wasn't sure.
My draft 2024 1099R, aside from the data for the "payer" and "Recipient", only has 4 boxes filled:
1 Gross distribution: $8,029
2a Taxable amount: $10,293
4 Federal income tax withheld: $2,264
7 Distribution code(s): 7 (normal)
Any comments as to if I am doing the right thing?
