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 New Mexico, alimony, also known as spousal support, is financial assistance provided by one spouse to the other during or after a divorce. The state's laws consider several factors when determining eligibility for spousal support, including the duration of the marriage, the age and health of the spouses, their respective earning capacities, the standard of living during the marriage, and the contributions of each spouse to the marriage, including homemaking and child care. The court also considers the time necessary for the receiving spouse to acquire adequate education or training to become self-sufficient. Temporary support may be granted while the divorce is pending. In New Mexico, spousal support is typically taxable to the recipient and tax-deductible for the payer, in line with federal tax laws. However, due to changes in federal tax law effective from 2019, alimony payments are no longer deductible for the payer, nor are they considered taxable income for the recipient for federal income tax purposes. Spousal support generally ends upon the death of either spouse, the remarriage of the recipient, or after a period specified by the court. Cohabitation of the recipient with a new partner may also be a ground for modifying or terminating alimony, depending on the circumstances and the court's discretion.