I pay my ex wife a monthly rate that was part of my pension. It's not considered alimony. Where do I put it?

[macuser_22]

Nowhere if not alimony.   Alimony is the only deductible spousal payment.  Anything that you can deduct would be taxable income to her - somebody must pay the tax - but anything that you give her outside of alimony is not taxable to her.    Most pension divisions in  divorce are done with a QDRO where the pension plan pays the ex spouse directly and issues a 1099-R to the ex spouse who is then responsible for paying the tax - you would never see the money.