Spousal support is taxable to the person who receives it and deductible to the person who pays it, so long as certain requirements are met. For instance, there must be a court order for the support that is paid. The parties may choose to label their support "family support" to take advantage of its deductibility, especially if there is a big discrepancy between what the parties earn. Tax consequences may be considered by the Court, and certainly should be considered by you, in any award of support.