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 Louisiana, alimony, also known as spousal support, is financial assistance provided by one spouse to the other during or after a divorce. The state recognizes two types of spousal support: interim spousal support and final periodic spousal support. Interim spousal support is temporary and may be awarded during the divorce proceedings to maintain the living standard to which the dependent spouse was accustomed during the marriage. Final periodic spousal support may be granted after the divorce is finalized, based on factors such as the length of the marriage, the needs and resources of each spouse, the earning capacity, the effect of custody of children on a party's earning capacity, the time necessary for the claimant to acquire appropriate education, training, or employment, and the health and age of the parties. Louisiana law also considers the existence of domestic violence in determining spousal support. Spousal support payments are typically considered taxable income for the recipient and tax-deductible for the payer, following federal tax laws. The obligation to pay spousal support generally ends when the court-ordered period expires, either spouse dies, or if the recipient spouse remarries. Additionally, cohabitation with a romantic partner can also be grounds for the termination of spousal support in Louisiana.