I agree with Don but you indicated that this is money that you pay from your retirement pay. If you receive a Form 1099-R for the entire amount and write checks to your ex-spouse, the payments you make may be deductible as alimony. An
IRS summary of alimony requirements is in Tax Topic 452, which reads as
follows:
"Amounts
paid under divorce or separate maintenance decrees or written separation
agreements entered into between you and your spouse or former spouse will be
considered alimony for Federal tax purposes if:
- You and
your spouse or former spouse do not file a joint return with each other,
- You pay in
cash (including checks or money orders),
- The decree
of divorce or separate maintenance does not say that the payment is not
alimony,
- If legally
separated under a decree of divorce or separate maintenance, you and your former
spouse are not members of the same household when you make the payment,
- You have
no liability to make the payment (in cash or property) after the death of
your spouse or former spouse; and
- Your
payment is not treated as child support.
You
may deduct from income the amount of alimony or separate maintenance you paid,
and you must include in income the amount of alimony or separate maintenance
you received.
Noncash
property settlements, whether in a lump sum or installments, do not qualify as
alimony. Voluntary payments (i.e., payments not required by a divorce decree or
separation instrument) do not qualify as alimony.
