Illinois Administrative Code
Title 80 - PUBLIC OFFICIALS AND EMPLOYEES
Part 1650 - THE ADMINISTRATION AND OPERATION OF THE TEACHERS' RETIREMENT SYSTEM
Subpart M - QUALIFIED ILLINOIS DOMESTIC RELATIONS ORDERS
Section 1650.1124 - Income Tax Reporting

For tax reporting of income received pursuant to a QILDRO, if the alternate payee is the annuitant's spouse or former spouse, the System will report income to the recipient and the nontaxable portion of the member's benefit will be allocated pro rata between the annuitant and the alternate payee. However, if the alternate payee is the annuitant's child or other dependent, the System will report income received by the child or other dependent to the annuitant, and the nontaxable portion of the member's benefit will be allocated to the annuitant.