Client and spouse were divorced in July 2021. As part of the settlement the spouse receives part of the client's state retirement. The state was notified in July to start paying the spouse their portion, but dispute numerous calls, the state has not began sending the spouse's payments. Client has been giving the spouse their gross portion each month. 1099 R arrives and shows the full amount as taxable to the client.
Is there any way to exclude the the spouses amount so the client isn't paying the tax?