CALIFORNIA FAMILY LAW
...Income Tax Matters
......Community Property: Assets
.........Employment/Retirement Benefits
............Withholding
2 Cards On This Topic:

Married persons filing separate returns are each entitled to credit for 1/2 taxes withheld on c/p retirement benefits.

Where W awarded support, payable from H's pension, she does not have ownership interest in pension and is not entitled to credit for taxes withheld from pension.