dmertz
Level 15

Retirement tax questions

If you received a Form 1099-R for the distribution, it indicates that you made a distribution from your IRA that is taxable to you and simply gave money, not an IRA, to your ex-spouse.  An IRA can be moved incident to divorce only by nonreportable trustee-to-trustee transfer.

If this portion of your IRA was properly moved by trustee-to-trustee transfer to an IRA for your ex-spouse, you must contact the IRA custodian and obtain from them a corrected Form 1099-R showing that $0 was distributed to you.