CALIFORNIA FAMILY LAW
...Income Tax Matters
......Spousal Support
.........Deductibility
............Receipt Requirement
2 Cards On This Topic:

Payments only alimony if they are received by (or on behalf of) a spouse.

Pendente lite support payments made by H to W alimony even if ordered deposited into joint acct. so long as W has unfettered access and H does not interfere.