The IRS has certain requirements for spousal support (alimony) to be taxable as income to the recipient (IRC 71) and deductible to the payor (IRC 215). The IRS requires that:
1. The payment be in cash (or its equivalent).
2. The payment be received pursuant to a judgment of divorce or legal separation or another qualifying written instrument.
3. The judgment or other qualifying written instrument not preclude deductibility to the payor.
4. The obligation terminate upon the death of the recipient.
5. The payor and recipient not be living together in the same household or filing joint tax returns together.
Talk to your accountant for more and updated information and specific advice about your situation.