Question

OPM CSA 1099R with Court Ordered Apportionment

Forum|Forum|5 years ago
January 20, 2021
3 replies
0 views

Good morning, I'm completing my 1st TT tax return being a recently retired federal annuitant. My question concerns the amount that is being paid to my ex-spouse by a court ordered decree. Box 2a has UNKNOWN as my taxable amount. Do I subtract the amount my ex receives from the Box 1 gross distribution or do I just use the total in box 1 as my taxable amount? Thanks again.

GP

macuser_22

No -you do not.

Is there a QDRO (qualified domestic relations order) and the ex spouse gets their own 1099-R or do you receive the payment and give some to the ex.

If the first, then you have nothing more to do since the ex is responsible for reporting their own 1099-R.

If the 2nd, then you are responsible for all the tax and it is up to you to collect the spouses share of the tax (that the court order should specify) or reduce the amount that the ex receives minus their share of the tax. If the court order is moot on the tax then talk to your divorce attorney since the court order should specify how the tax should be paid and by who.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

G

GPFox32Author

It is the 1st. Thanks for the quick reply. Have a good day.

T

Tmcmichael63

So to be clear to the question and answer below, we enter the taxable amount in block 2 with the amount listed in block 1? This is odd as I will be paying taxes on money I do not receive and they also will pay taxes on the amount they receive. Sounds like the government is double dipping.

macuser_22

@Tmcmichael63 wrote:

So to be clear to the question and answer below, we enter the taxable amount in block 2 with the amount listed in block 1? This is odd as I will be paying taxes on money I do not receive and they also will pay taxes on the amount they receive. Sounds like the government is double dipping.

What do you mean "money I do not receive"?

If you are the receiver of the QDRO then you received the money.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

T

Tmcmichael63

I am not the receiver. I am the one that receives the retirement from the government. A portion of that called apportionment is sent to my ex. I am taxed on the full amount however block 2 of the 1099R lists unknown. Meaning of the full amount say 75K is my yearly income, 35k goes to the ex. OPM does not subtract her amount from mine when calculating the taxable amount. I was just wanting clarification if I am suppose to take my amount and subtract her amount and then enter that amount in block 2 as taxable.

T

Timjoh

Did you get figured out how to get the Apportionment subtracted from the Gross Amount? I am having the same issue in getting ready for this coming tax season.

Critter-3

OPM should be sending the EX their share of the distribution AND issuing their own 1099-R. If this is not happening then it is up to you to get OPM a copy of the order so that this can be done properly.

If you don't then YOU will get the only 1099-R for the total distribution and then YOU will pay taxes on the entire distribution UNLESS your divorce decree states the amount is considered alimony and the divorce was completed prior to 2018.