Tax treatment of portion retired teachers pension that is paid to ex-wife

[wethepeople]

My client is a retired public school teacher who is divorced.

Part of his pension is distributed to his former spouse.

He receives a Form 1099-R showing the portion he receives.

Would his former spouse also receive a Form 1099-R for the portion she receives?

[IRonMaN · Accepted solution]

Yup

[BobKamman]

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

[abctax55]

She *should*  IF  his attorney did things correctly.  

Research QDRO's

[wethepeople]

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.

[sjrcpa]

1. Anything's possible.

2. No.

[abctax55]

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.

[wethepeople]

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.

[sjrcpa]

No.

[abctax55]

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?

[rbynaker]

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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!

[sjrcpa]

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.