Can the amount my ex wife gets from my Railroad retirement pension under a Qualified domestic order be counted as alimony and thereby be entitled to a deduction?

[NewGuy]

is that money reported on your 1099-R or paid to her directly and never reported as income to you?

[dgwillis_76137]

Paid to her directly

[NewGuy · Accepted solution]

If it is never reported as income to you, then it is not considered alimony and is not deductible.