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 Ohio, spousal support, also known as alimony, is financial assistance provided by one spouse to the other during or after a divorce. The determination of spousal support in Ohio is based on several factors, including the length of the marriage, the income and earning capacities of both spouses, the education and employment skills of the spouse seeking support, and the time necessary for them to acquire education or training to become self-sufficient. Additionally, the court may consider any other relevant factor that is fair and equitable. Ohio law does not have a set formula for calculating the amount or duration of spousal support; instead, it is determined on a case-by-case basis. Spousal support payments are considered taxable income for the recipient and are tax-deductible for the payer under federal law, but this may vary based on individual circumstances and recent changes in tax laws. Spousal support typically ends when the recipient remarries, either party dies, or at the conclusion of the specified period set by the court. Ohio courts may also modify or terminate spousal support if there is a significant change in circumstances. Cohabitation of the recipient with another person may also be a factor for the court to consider when determining whether to modify or terminate spousal support.