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 North Carolina, alimony is the financial support paid by one spouse to the other after a divorce. The state's laws regarding alimony are found in the North Carolina General Statutes, specifically in Chapter 50. Eligibility for alimony in NC is based on several factors, including the duration of the marriage, the earning capacities of each spouse, the standard of living established during the marriage, the age and physical and mental health of both parties, and any marital misconduct such as adultery. Alimony can be awarded as a lump sum or as periodic payments. It is important to note that as of the Tax Cuts and Jobs Act of 2017, for federal tax purposes, alimony payments are no longer deductible by the payer, nor are they considered taxable income to the recipient for divorce or separation agreements executed after December 31, 2018. In North Carolina, alimony typically ends when the set period expires, when the supported spouse remarries or cohabitates with a new partner, or upon the death of either party.