If the divorce or separation decree was signed by the court on or before 12/31/2018 then the spousal support is taxable income on a federal tax return. For the person legally obligated to provide the support it is an adjustment to income on a federal tax return.
If the decree was signed after 12/31/2018 then none of the support is entered on a tax return nor entered as an adjustment to income on a tax return.
It depends on when the divorce agreement was executed.
Alimony (spousal support) you received should be reported as income if the divorce or separation agreement is executed by December 31, 2018.
You can deduct alimony paid to a former spouse as long the divorce or separation agreement is executed by December 31, 2018.
For divorces executed after 12/31/2018, the income is not taxable and the payments are not deductible.
Do I need to report alimony I received from a former spouse?
Can I deduct alimony I paid to my ex-spouse?