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 Indiana, spousal support, also known as spousal maintenance, is not as commonly awarded as in some other states. Indiana courts may grant spousal maintenance in limited circumstances, such as when one spouse is physically or mentally incapacitated to the extent that they are unable to support themselves, or if a spouse lacks sufficient property to provide for their needs and has custody of a child whose condition or circumstances make it appropriate for the custodian not to seek employment outside the home. Additionally, rehabilitative maintenance may be awarded for a period of time, typically not to exceed three years, to allow the receiving spouse to gain the necessary training or education to find appropriate employment. The amount and duration of spousal maintenance are determined by the court and are based on factors such as the education level, earning capacity, and the duration of the marriage. Under Indiana law, spousal maintenance typically ends when the term set by the court expires, upon the death of either party, or if the receiving party remarries. It's important to note that as of the Tax Cuts and Jobs Act of 2017, for federal tax purposes, spousal support payments are no longer deductible for the payer and are not considered taxable income for the recipient for divorce or separation agreements executed after December 31, 2018.