Alimony, or spousal support, is support payments made after separation. Men and women can both receive this. This is based on the concept that during the marriage, you have an obligation to support your spouse. This obligation will last even after separation, depending on several factors. Unlike child support, which is based on a strict mathematical formula, spousal support is based on the factors enumerated in Family Code section 4320.
Spousal support used to be deductible for the payor, and taxable to the recipient. Not anymore. Trump’s Tax Cut and Jobs Act repealed this provision, and after December 31, 2018, spousal support will no longer be deductible for ongoing divorces (previous divorce Judgments will be grandfathered).