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 Michigan, spousal support, also known as alimony, is financial assistance provided by one spouse to the other during or after a divorce. The determination of alimony is not based on a strict formula; instead, Michigan courts consider various factors to decide if spousal support is appropriate, its amount, and duration. These factors include the length of the marriage, the parties' age, health, financial status, earning capacities, and contributions to the marital estate, as well as the standard of living established during the marriage. The court also considers the ability of the spouse seeking alimony to work and whether the spouse is responsible for the care of children whose condition necessitates the spouse to remain at home. Temporary support may be awarded while the divorce is pending. Alimony payments are typically taxable to the recipient and tax-deductible for the payer, according to federal tax laws. However, for divorces finalized after December 31, 2018, alimony payments are no longer deductible by the payer nor taxable to the recipient under the Tax Cuts and Jobs Act of 2017. Spousal support generally ends upon the death of either party, the remarriage of the recipient spouse, or after a period determined by the court. In some cases, cohabitation of the recipient with another person in a romantic relationship can also be grounds for the court to reconsider or terminate spousal support.