Gifts are not taxable income to the recipient, nor are they deductible by the donor.

If the distribution is considered as the division of marital property under the terms of the court-approved divorce decree, such distribution is usually not taxable to the recipient.  However, see below.

The source of the gift may be of concern.  For example, if you give her money out of a qualified retirement plan under a court-ordered QDRO, such a distribution may in fact be taxable to her unless very specific steps are taken by her to maintain their qualified nature.  This can get quite complex and is beyond the scope of a forum such as this.  A qualified professional, competent tax advisor should be consulted.