You must to report all alimony received on your federal income tax return. You must file form 1040 -- not 1040A or 1040EZ -- and list it on line 11. Alimony is different from child support, which is not included in taxable income.
Alimony you pay is tax deductible on your federal income tax return. You can claim the alimony deduction on Form 1040, line 31a. You do not need to itemize your deductions to deduct alimony paid. Child support paid is not tax deductible.