Self employed

Only a business has to file Forms 1099-MISC.   This was not a payment by a business.  

 

As far as I can tell, you were merely paying your former spouse his community share of your Schedule C net income earned by you while you were married.

 

His share of your Schedule C net income is taxable to him but, under Section 1402(a)(5) of the Internal Revenue Code, 100% of the self-employment tax is your liability.   You, of course, will also receive Social Security credit for 100% of the self-employment income, even though your former spouse pays tax on his 50% community interest in your Schedule C net income.