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 Massachusetts, alimony, also known as spousal support, is governed by the Massachusetts Alimony Reform Act of 2011. This law outlines the eligibility, amount, and duration of alimony payments, which are influenced by factors such as the length of the marriage, the economic and non-economic contributions of each spouse, the lifestyle during the marriage, the income and employment skills of the spouses, and the ability of the paying spouse to pay. The duration of alimony payments is generally tied to the length of the marriage, with different categories for short, medium, and long-term marriages. Temporary support, known as pendente lite alimony, may be awarded while the divorce is pending. Alimony payments are typically terminated upon the remarriage or cohabitation of the recipient spouse, the death of either spouse, or the end of the court-ordered period. It's important to note that for federal tax purposes, as of 2019, alimony payments are no longer deductible for the payer and are not considered taxable income for the recipient under the Tax Cuts and Jobs Act of 2017. However, this change applies to divorce or separation instruments executed after December 31, 2018, or earlier agreements modified after that date if the modification expressly states that the new tax rules apply.