My understanding is that the parent paying child support pays the income tax on it. Because in theory it is going to benefit the kids, not the receiving spouse. Spousal support is a deduction from the income of the paying spouse, and is income to the receiving spouse.
I just read it again, and I have it right. MB, I don't know what to say, according to the IRS you are not supposed to be paying income taxes on child support that you receive!
