From the IRS are these guidelines:
Amounts paid under divorce or separate maintenance decrees or written separation agreements entered into between you and your spouse or former spouse will be considered alimony for federal tax purposes if:
Regarding the military pay: The application form should state which awards the former spouse is seeking to enforce under the Act (i.e., alimony, child support, and/or division of retired pay as property). If the application does not contain this information, then only awards of retired pay, as property will be enforced under the Act.
Everything points to NOT alimony, unless it is specifically alimony.
If you are seeking a specific opinion as it relates to your case, we cannot provide that service on this site because legal and professional liability is involved. You would need to hire counsel directly, not through a general information service such as ours.
Our information is general facts that apply in this situation.
"It is expressly understood that the payments described in this section of the Parties' Agreement are not spousal support, but are to be considered a property division under the terms of § 20-107.3 of the Code of Virginia, as amended, and that these payments shall not terminagte with the remarriage of the Wife. Wife shall receive her allocable share of Husband's retired pay until the death of either party."