Client divorced prior to 2018.  A portion of his retirement payments is automatically deducted and sent to spouse.  1099R shows full amount of retirement in box 1 and taxable portion in box 2 (slightly less)  but amount actually received is is the remainder AFTER the spousal support/alimony is deducted and forwarded to the spouse.  Two questions arise: 1-is spousal support considered alimony for tax purposes (the IRS articulates alimony and separate maintenance payments, but does not say spousal support)?  IRS section 71(b)(1) defies the term "alimony or separate maintenance payment" to mean any payment in cash if such payment is received by (or on behalf of) a spouse under a divorce or separation instrument.

2- Does the fact that the money is not paid by the taxpayer, but rather is paid by the pension fund on behalf of the taxpayer have any bearing on the deductibility issue.

The IRS does not use the term spousal support, but the aforementioned paragraph seems to incorporate that term by the use of "any payment in cash" for support. 

I would appreciate any comments from anyone who has broached this issue with the IRS or has any documentation that would guide me in determining the deductibility of such funds.