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 Minnesota, spousal support, also known as spousal maintenance, is financial support paid by one spouse to the other during or after a divorce. The determination of spousal maintenance is based on several factors, including but not limited to the duration of the marriage, the financial resources of the spouse seeking maintenance, the standard of living established during the marriage, the age and health of the spouses, and the earning capacity of the spouse seeking maintenance. Minnesota law does not have a specific formula for calculating the amount or duration of spousal maintenance; instead, it is determined on a case-by-case basis. Temporary support may be awarded while the divorce is pending. Spousal maintenance is generally considered taxable income for the recipient and tax-deductible for the payer, according to federal tax laws. Maintenance typically ends when the term specified by the court expires, upon the death of either spouse, or if the recipient remarries. Cohabitation of the recipient with a new partner may also be grounds for modifying or terminating maintenance, depending on the circumstances.