There are two kinds of payments in divorce, property settlements that divide up the marital assets, and alimony or spousal maintenance.
Property settlements, which might include cash, property, investments, and other things, that equalize the two spouses, are never tax deductible by the payer and are never taxable by the recipient.
Alimony or spousal maintenance is taxable income for the recipient and is a tax deduction for the payer. This can include alimony that is paid as a lump sum instead of as monthly payments. However, it is also possible that a divorce agreement will say "these payments are designated as not alimony for tax purposes" which makes them not deductible and not taxable, even if they are basically alimony.
So a one-time lump sum payment might be an asset settlement only, or it might be partly an asset settlement and partly a lump sum alimony. And if it is partly lump sum alimony, that part of it might be taxable to the recipient and deductible by the payer unless the divorce order says it's not.
The bottom line is that it depends on your exact divorce order, read it carefully and consult your attorney if you are unclear.
And if the payment is partly taxable to the recipient and tax deductible to the payer, it doesn't matter what kind of account the money comes from or where the bank is located.
Alimony is discussed in IRS publication 17, chapter 8. https://www.irs.gov/publications/p17/ch18.html
Also Publication 504 on divorce. https://www.irs.gov/uac/About-Publication-504
*Answers are correct to the best of my ability at the time of posting but do not constitute legal or tax advice.*
