Is alimony tax deductable in Pennsylvania if paid in a lump sum?

The taxing authorities don't care how it's paid as long as one person shows it as an expense and the other as income.  That way it balances out.  If, however, your spouse does not show it as income, an issue will arise. While I often give my initial opinion regarding such matters, I then suggest that an accountant be consulted as this is more properly a tax question.