Lump Sum Pension Distribution

by Lisa
(Middletown, PA, USA)

My ex-husband has been incarcerated since 2003. Before his incarceration divorce proceedings began and a QDRO was drafted and approved. As an alternate payee I was to receive 50% of his pension to satisfy his child support obligation for two children since he would be in prison with no income.

I could not obtain this pension money until he reached his earliest retirement age which was this year. Since this lump sum distribution was for child support do I have to claim it as income for federal tax purposes?

My attorney at the time mentioned that my ex would be responsible for the taxes. I've read conflicting information on this subject--child support is not taxable but qdro lump sum pension distributions are taxable. It's confusing. Any advice would be appreciated. Thanks