retirement split

[sjsass47]

I had to pay my ex-wife retirement money she did not receive from OPM per a QRDO that was not acted on.  Can I file an amended return to document my paying her this money.

[Anonymous_]

I'll page @Mike9241 

[Opus 17]

This is a messy situation, and there is no good solution. IRS regulations require that the retirement plan issue a 1099R to the subject of a QDRO. However, OPM ignores this regulation, when the marriage lasted less than 10 years I believe. Apparently, OPM can get away with this because it is hard for the IRS to sue another agency of the federal government. 

As a result, there is no official rule, process, or form that you can use to designate part of the income as taxable to your ex-spouse (because the IRS expects that the situation will never arise).  The experts on this board have discussed the situation several times in the past, but I can’t remember what the consensus suggestion was. I will ask a couple of people who might remember.

@Hal_Al 

@rjs 

@DoninGA 

[TomD8]

You may want to review this previous TT Q&A:

https://ttlc.intuit.com/community/retirement/discussion/how-to-handle-pension-payments-to-ex-spouse/...

It appears that your payments are not considered QDRO payments, since they're being made directly by you rather than directly by your retirement plan.  

The IRS states that you can't deduct alimony or separate maintenance payments made under a divorce or separation agreement executed after 2018. Alimony requirements executed before 2019, but later changed, are also not tax deductible.

https://www.irs.gov/taxtopics/tc452

You may want to consult a local tax professional.