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 California, spousal support, also known as alimony, is financial assistance provided by one spouse to the other during or after a divorce or legal separation. Temporary support may be granted while the divorce is pending, and permanent support may be ordered following the divorce. The determination of spousal support in California considers several factors, including the length of the marriage, the standard of living established during the marriage, the needs of each party, and the ability of each party to pay. The court also looks at the contributions of each spouse to the marriage, including domestic duties and the support of the other spouse's education or career. The duration of spousal support is often related to the length of the marriage, with long-term marriages potentially leading to longer support periods. However, the goal is typically to enable the supported spouse to become self-supporting within a reasonable time frame. Under the Tax Cuts and Jobs Act of 2017, for divorce agreements executed after December 31, 2018, spousal support payments are no longer tax-deductible for the payer and are not considered taxable income for the recipient. Spousal support generally ends upon the death of either party, the remarriage of the receiving spouse, or further order of the court. In some cases, cohabitation of the receiving spouse with a non-marital partner may also be grounds for the court to reconsider or terminate spousal support.