Alimony is a payment to or for a spouse or former spouse under a divorce or separation agreement. "Alimony" is money a judge orders one spouse to pay the other when a couple gets divorced.The money is to support the spouse who gets it. In Massachusetts, for state income tax purposes, alimony payments are typically deductible for the payee and taxable for the recipient. Learn how to fill out a Financial Statement Form, which you need for many types of cases in Massachusetts Probate and Family Court. In Massachusetts, child support payments cannot be reported on your taxes. The Massachusetts Supreme Judicial Court reworked alimony and child support with little regard for common practices in the Probate Court. To calculate how much child support you should pay or receive, simply fill in the following information and click "Calculate". See how parenting time affects the total. To estimate your payment, use the calculator above.