Opus 17
Level 15
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Retirement tax questions

You don't need to create 1099s for personal payments.  Also, payments made in settling a divorce are not taxable to one side or deductible to the other side.  If you had divided the taxes in 2014, it would not be income to him or a deduction to you, and it is not now.

 

If the judgment specifically contains interest that you owe him in addition to the tax amount, he is supposed to report the interest as taxable income, but since you are not in the business of lending, you are not required to issue a 1099-INT.  

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