Sending Form 1099 to Former Spouse in Post-Divorce Litigation

[revenuecode]

I was in court in 2019 years after my divorce over a disputed settlement agreement clause.  The end result was that we settled, with me sending a check toward (i) my ex's attorney fees and (ii) my ex's possible (unlikely)  taxes due in future years.  My understanding is that my ex will have to treat the settlement as taxable.  Who sends the Form 1099 to my ex?  Me?  My attorney?  What if I represented myself and had no attorney of my own? 

She received the settlement check directly from me.  My guess is that my ex will not report this income unless a Form 1099 is sent.

Thanks.

[LeonardS]

These payments are considered to be equalization of assets and debts.  They are not tax-deductible by the individual making them and are not taxable to the individual receiving them. 

You do not deduct these payments on your tax return and your ex does not include then in her tax return