Hi! Divorce finalized in May 2015, x is retired federal employee receiving monthly pension, and papers have been sent to OPM by lawyer and signed for (three times so far) that divide the pension 50/50, but when x calls they claim they have not received those papers. So here we are 18 months on and still nothing from OPM.

In the meantime, x and I split the pension payments ourselves. At first, we divided whatever was deposited each month into the joint checking account that we must continue to keep until OPM gets its act together. Then I realized that the decree specified x was to provide for the kids' health insurance (and his child support was adjusted down to reflect this), so I believe I was paying half of their (and his) insurance for 8 months. At that point, we agreed that I would get half the net, plus half the amount paid for that health insurance since it was taken out before the net is deposited into the account. So we ballparked that and I've been getting what I think is the right amount now, more or less.

Now I'm getting nervous about how much tax I'm going to owe when OPM catches up with the court order and the IRS comes for their share of what I received but couldn't report as income, as x filed using the 1099R since it was in his name only. So, a couple of questions please:

1) Am I correct about the health insurance, that when OPM gets the job done the pension will be divided and the health insurance will be deducted from x's portion?

2) X has filed tax year 2015 and (will file) 2016 using the 1099R. I'm thinking that since we divided the net then I've sort of already "paid tax" on my portion and that x should probably help with any tax the IRS says I owe when OPM gets finished with us, since he claimed the taxes as his own and received a refund from it. Does this make sense? I know it's going to be a messy thing to sort out and returns will need to be amended, just want to know if I should be able to expect x's help or not.

I'll be the first to admit math is not my strong point. X states he does not understand what I'm talking about, so I need some outside help to tell me if I'm on the right track or not.

Thanks in advance!

T