Tax arrangements are generally made in a divorce settlement. In general, the spouse paying the alimony can deduct the payments, so long as they are paid in cash, check, or money order, but the other spouse – the recipient – must then pay tax on the alimony as income. However, if you are receiving taxable alimony, you can write off legal expenses as a deductions. As for child support, there is no taxable deduction. Child support payments are not alimony.