Retirement tax questions

Hi Opus 17 (Level 15),

     The 8% is what the OPM withheld from my annuity payments.
     So, it would seem the consensus is I do not need to file Form 1099R; however, my income for 2024 has decreased by $8,029 while my ex-spouse's has increased by that same amount.  How do I go about claiming that loss?  My divorce attorney has affirmed that it cannot be categorized as alimony.
     I anxiously await your response/guidance!