Are you taxed on money withdrawn from a Roth IRA to pay for alimony?

A QDRO allows a non-penalized distribution from a Roth IRA due to a divorce but what if money is taken out and used for alimony that is not specified in the QDRO? Form 8606 Part III, Line 19 is where you declare any nonqualified distributions from a Roth IRA and according to the instructions for Line 22:

Increase or decrease the amount on line 22 by any basis in regular contributions received or transferred incident to divorce. Also attach a statement similar to the one explained in the last bulleted item under Line 7, earlier.

Line 7 states:

Distributions that are incident to divorce. The transfer of part or all of your traditional, SEP, or SIMPLE IRA to your spouse under a divorce or separation agreement isn’t taxable to you or your spouse. If this transfer results in a change in the basis of the IRA of either spouse, both spouses must file Form 8606 and show the increase or decrease in the amount of basis on line 2. Attach a statement explaining this adjustment. Include in the statement the character of the amounts in the IRA, such as the amount attributable to nondeductible contributions. Also, include the name and social security number of the other spouse.

Does incident to divorce cover alimony payments and does it matter if the withdrawal is not included in the QDRO?