He is able to deduct any alimony or separate maintenance if it is identified or can be identified as such. Without knowing the full details of the language, I am not able to comment on any incidental, except to say courts have ruled that when separate maintenance, is mentioned, the ancillary costs that go along with that are included.
Alimony, separate maintenance,and spousal support are all interchangeable language with this regard.
If he deducts it, you have to claim it,. Only child support is not deductible and claimable.
Reference: This link provides additional information on the subject. http://www.irs.gov/taxtopics/tc452.html
And yes, when you claim it as income, you will have to pay tax on it.