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Alimony and Spousal Support: Types, Factors and Taxes

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Spousal support, also called alimony or maintenance, is payment from one spouse to the other after separation or divorce. Whether it is awarded, and how much, varies widely by state and by the facts.

Common types

  • Temporary support while the divorce is pending.
  • Rehabilitative support to help a spouse become self-supporting through education or training.
  • Long-term or indefinite support, often in long marriages.
  • Lump-sum support paid in one payment or installments.

What courts consider

Typical factors include the length of the marriage, each spouse's income and earning ability, age and health, contributions to the household and to the other's career, the standard of living during the marriage and the needs of any children. Some states use formulas, and others leave more discretion to judges.

Changing or ending support

Support often ends when the recipient remarries or when either spouse dies, and many orders can be modified after a significant change in circumstances. Rules differ by state and by whether the order was agreed or imposed.

Tax treatment

For divorce or separation agreements made after 2018, alimony is generally not deductible by the paying spouse and not taxable to the recipient under federal law. Older agreements may follow earlier rules, and states can differ. Ask a tax professional.

Frequently asked questions

Is alimony guaranteed?

No. It depends on state law and the facts, and many divorces involve none.

What if the payer stops paying?

Missed payments can be enforced through the court, including wage withholding and contempt in some cases.

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