My wife and I are in the process of divorce. I'm currently paying her temporary court ordered alimony and child support. Is this considered income for her?

Child support payments are neither deductible by the payer nor taxable to the recipient.

Under divorce or separation instruments executed on or before December 31, 2018, alimony payments are deductible by the payer and taxable to the recipient.  Alimony she receives is considered taxable income..

My husband and I are in the process of getting a divorce.  The divorce has not been finalized as of 12/31/22.  I received the equivalent of alimony in 2022.  This was an understanding with no signed written agreement yet.  Do I report this as income on my New York State tax return for 2022 and if so, where?  Thank you.