It depends. Your ex-spouse is receiving and reporting the entire form 1099-R amount on his return. He may however, be reporting alimony payments to you for the amount of the 1099-R distribution that is going to you per the IRS (see link below). This would make that amount non-taxable on his return and you would report the amount as taxable on your return. (See steps below).
However, if he is not reporting the alimony payments to you, and thus shifting the income to you, then the taxes are already paid and you do not need to report that on your return.
- In the "Wages & Income" section
- Scroll to "Less Common Income"
- "Start/Revisit" the Alimony Received topic
Here is a link to the IRS topic on Alimony reporting for court orders prior to 2019 and after 2018.
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