Sounds like a great guy, concerned about his ex's taxes even after the divorce.  Maybe because she's the mother of his kids?

She *should*  IF  his attorney did things correctly.  

Research QDRO's

Is it possible the my clients former spouse would report it as alimony income?

Could my client deduct it as alimony paid?

The divorce took place many years ago.

1. Anything's possible.

2. No.

Could my client deduct it as alimony paid?

@wethepeople  - Did you research what the definition of alimony IS?

One doesn't get to just say 'alimony' if the divorce decree doesn't specific certain things.

The kids are all grown and out on their own.

Since his Form 1099-R only shows his portion of the pension, excluding the portion paid to former spouse, I was just wondering  if he could deduct the portion she receives as alimony.

Your views are appreciated.

No.

You want to deduct something that your client isn't including in income?

Like Susan said ...  NO 

Did you do as I suggested ( a month ago) & read up on the alimony rules?

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@abctax55 wrote:

You want to deduct something that your client isn't including in income?

As our dearly departed friend used to say, you can't write off what you never wrote on!

I used that line with a client recently, attributing it to a departed colleague. H e loved it.  Said that's how he would explain it to his wife.