Alimony, spousal support, spousal maintenance, or domestic partner support (collectively, spousal support) is generally financial support in the form of periodic payments (usually monthly) paid by one spouse or domestic partner to the other spouse or domestic partner (referred to as spouses) upon divorce. Financial support paid by one spouse to the other spouse while the divorce is pending is often called temporary support.

The law regarding eligibility for spousal support—including the number of years payments must be made and the amount of the payments—often depends on factors such as the length of the marriage, the spouses’ relative earning capacities, the dependent spouse’s education and employment skills, the time a dependent spouse needs to obtain sufficient education or training, and whether there was family violence in the marriage.

Spousal support payments are generally taxable income to the person receiving the payments and deductible for the person making the payments. Such payments generally terminate upon (1) the end of the court-ordered award or payment period; (2) the death of either spouse; or (3) the remarriage of the spouse receiving the payments. And in some states the court may terminate the payments if the spouse receiving payments cohabits (lives) with another person with whom they have a romantic relationship.

Spousal support laws vary from state to state and are generally located in a state’s statutes—often in the family or domestic relations code.

In Alaska, alimony, also known as spousal support or maintenance, is financial assistance provided by one spouse to the other during or after a divorce. The eligibility for spousal support, its duration, and the amount are determined by several factors, including the length of the marriage, the financial situation of each spouse, the standard of living during the marriage, and the ability of the receiving spouse to become self-sufficient. Alaska courts consider the division of marital property, the age and health of the spouses, and whether there was any misconduct, such as domestic violence, when determining spousal support. Temporary support may be granted while the divorce is pending. Spousal support payments are typically considered taxable income for the recipient and tax-deductible for the payer, according to federal tax laws. However, changes in federal tax law effective from 2019 have altered this for divorces finalized after December 31, 2018, making such payments no longer deductible for the payer nor taxable for the recipient. In Alaska, spousal support generally ends when the court-ordered period expires, upon the death of either spouse, or if the recipient remarries. Cohabitation of the recipient with a romantic partner may also be grounds for the court to reconsider or terminate spousal support.