She told me that she gets a deposit automatically into her bank account each month and has never received a 1099-R. I have no idea how the ex-husband reports his share other than reporting the full amount on 16b and preparing a statement under the other income line entering a negative amount with the explanation regarding the pension being paid to the ex-spouse. I would assume he is providing the IRS with her SS number.

I am thinking that maybe I should report it as other income with the explanation that it is her share of the pension...