Sometimes known as alimony, spousal support is typically treated as taxable income to the recipient and tax deductible for the payor. To get a clear picture of what you’ll be receiving or paying, you will have to factor in the taxes/tax deductions for the spousal support. If you’re the payor, you need to know what the actual out-of-pocket cost (the amount less tax deductions) will be to you; if you’re the recipient, you need to figure out what the net amount (the gross amount less taxes) that you’ll be receiving. To learn about how spousal support works see How Spousal Support (Alimony) Works. For information about how to insure spousal support payments, see How to Protect Spousal Support (Alimony) Payments.