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 Oklahoma, alimony, also known as spousal support, is financial assistance provided by one spouse to the other during or after a divorce. The state's statutes consider several factors when determining eligibility for alimony, including the duration of the marriage, the financial situation of each spouse, the earning potential and job skills of the spouse seeking support, and the time necessary for that spouse to gain education or training to become self-sufficient. Additionally, the presence of family violence may also be taken into account. Alimony in Oklahoma can be temporary, during the divorce process, or permanent, after the divorce is finalized. It is typically paid on a monthly basis and the amount and duration are decided by the court. For tax purposes, alimony payments are considered taxable income for the recipient and are tax-deductible for the payer, according to federal law. However, this tax treatment changed for divorce or separation instruments executed after December 31, 2018; under the Tax Cuts and Jobs Act, alimony is no longer deductible by the payer nor taxable to the recipient for such agreements. Alimony obligations generally end when the set period expires, when either spouse dies, or if the recipient remarries. In some cases, cohabitation with a new romantic partner can also lead to the termination of alimony payments. It's important to note that laws and regulations can change, and specific circumstances can affect the application of the law, so consulting with an attorney for current and personalized legal advice is recommended.