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 Arizona, spousal maintenance, commonly referred to as alimony, is financial support paid by one spouse to another following a divorce. The state's laws regarding spousal maintenance are outlined in the Arizona Revised Statutes, specifically in Title 25 - Marital and Domestic Relations. Eligibility for spousal maintenance in Arizona is determined by considering various factors, including the length of the marriage, the standard of living during the marriage, the age and employment status of the spouse seeking maintenance, the ability of the other spouse to pay, and the contribution of the spouse seeking maintenance to the other spouse's earning ability. The court also considers the time necessary for the spouse seeking maintenance to acquire adequate education or training for employment. Spousal maintenance payments are typically made monthly and can be temporary or permanent, depending on the circumstances. Under the Tax Cuts and Jobs Act of 2017, for divorces finalized after December 31, 2018, spousal maintenance payments are no longer tax-deductible for the payer and are not considered taxable income for the recipient. In Arizona, spousal maintenance generally terminates upon the death of either spouse, the remarriage of the recipient spouse, or if the court finds that the recipient spouse is cohabitating with another person in a romantic relationship. The specific duration and amount of spousal maintenance are determined by the court based on the factors mentioned above.