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 York, spousal support, also known as spousal maintenance, is financial support that may be awarded to a spouse during or after a divorce. Temporary maintenance can be granted while a divorce is pending, and post-divorce maintenance may be awarded after the divorce is finalized. The determination of spousal support in New York is guided by factors such as the length of the marriage, the age and health of the parties, the present and future earning capacity of both spouses, the need of one party to incur education or training expenses, the existence of children of the marriage, tax consequences, and the contributions of one spouse to the other's career or educational opportunities. New York uses a statutory formula to calculate temporary maintenance and may use a formula for post-divorce maintenance for marriages up to 15 years. For longer marriages, the court has more discretion in determining the duration and amount of maintenance. Spousal support payments are generally taxable to the recipient and tax-deductible for the payer under federal law, but this changed in 2019 and such payments are no longer deductible by the payer nor taxable to the recipient for federal income tax purposes. Maintenance typically ends upon the death of either party, the remarriage of the recipient, or if the court finds that the recipient is habitually living with another person and holding themselves out as a couple.