Agree with Rick for the most part.

Requirements for §1341 rest largely on (1) the taxpayer's believe in the year of inclusion as to his/her unrestricted right to the income and (2) the repayment of such income in a later year due to the taxpayer not having an unrestricted right.

Unless the income is an illicit gain or acquired by illegal means, which could render §1341 inapplicable, #1 is generally not a point of contention.

#2 is largely a legal question.  Repayment out of a legally enforceable obligation such as the one described should, prima facie, meet the requirement of this being an involuntary repayment resulting from the taxpayer not having an unrestricted right.

If the taxpayer and spouse mutually agreed to the offset, there is sufficient nexus between the offset and the repayment.  There is nothing in the Code or Reg. that dictates the form of repayment or methods by which it must be made.  From an accounting perspective, these would essentially be two separate transactions that produce the same result.  The taxpayer would be well-advised, nevertheless, to document such an agreement as part of her tax and legal records.

If I were you, I would review the court order to ascertain why she was required to repay the $60k received in 2018 and assess whether there are other considerations.