My wife's ex retired. She is getting a pension payout as part of the divorce settlement. Apparently, the retirement start date was July 2019, but it took until now, Sep 2020, for the paper work to complete and the payments to start. She received back pay as a lump sum in 2020. Since the payment was received in 2020, does it all go on the 2020 tax form? Or do I have to amend my 2019 to include the amount that would have been earned during that tax year? I've not received any tax forms yet for the pension.