Who pays taxes on spousal support in Florida, the payer spouse or the payee spouse?

Income tax on an alimony award is paid by the recipient spouse. The payor deducts the alimony award from his or her income, transfers that income to the recipient spouse and the recipient spouse pays the tax on that award. The assumption is that the family income tax responsibility is being reduced because the payor is at a higher tax bracket and the recipient is at a lower tax bracket. Therefore, the federal government is actually receiving less income tax on that money and there is more disposable income available to the family.