New client.  First time I will prepare return is for 2024.  He was referred to me through a professional relationship.  Info:

- Divorce finalized in July 2024

- I asked him to send me copies of his 2023 return along with any additional information that will be useful for me to review.  Having trouble uploading the info to Link, but will try again or will email it to me.  Asked for the final divorce decree as well.

- 73 years old with RMD's in, in 2024 from IRA and his 401k. 

- He tells me divorce decree states income was split 50/50 between he and his wife, amicably.  All funds were direct deposited to the ex-wife's account, not to my client.  He never "touched" the money.  

- Personal IRA with Fidelity, 401k with NY Life.  Both firms told him the 1099-R's will be sent only to him, full amount of the distributions are taxable.  They will reflect the amounts direct deposited to the wife on his 1099-R.  Both the distribution amount and taxable amount will equal the entire distribution in his name only. 

- Does the reporting of the 1099-R's sound right?  Shouldn't the ex-wife receive a 1099-R for the portion deposited into her account?

- He indicated he did provide a copy of the divorce decree to both Fidelity and NY Life. 

Appreciate any thoughts or guidance on this one.  Thank you.