Spousal support is money which must be paid by a person to their ex-spouse, for the support of the spouse (not for the support of the children). A person will be taxed on the spousal support they receive. The person who pays support will be able to deduct these payments from their income. This is different from child support. For child support, the person giving the child support is taxed, but the person receiving is not.
Courts and couples should think about these taxes when they make decisions about spousal support.