Tax help for military filers

The service member can't deduct alimony or separate maintenance payments made under a divorce or separation agreement (1) executed after 2018, or (2) executed before 2019 but later modified if the modification expressly states the repeal of the deduction for alimony payments applies to the modification. Alimony and separate maintenance payments you receive under such an agreement are not included in your gross income.

Here is a link that discusses what is and isn't alimony.  It appears those prior payments would be alimony made as part of separation agreement.

You will receive a form 1099R showing the direct payments which you will use to file your tax returns as income to you.

If the divorce agreement was executed before 2019 then the service member would deduct the payments in the "Deductions & Credits" tab.

1. Scroll down to "Other deductions and credits"
2. "Show More"
3. "Start/Revisit" Alimony paid

You would enter the income in the "Wages & Income" tab.

1. Scroll down to "Less common income"
2. "Show More"
3. "Start/Revisit"  "Alimony Received"