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 Rhode Island, alimony, also known as spousal support, is financial assistance provided by one spouse to the other following a divorce. The state's family law statutes outline the conditions under which alimony may be awarded. Factors influencing alimony decisions include the duration of the marriage, the financial resources and earning potential of each spouse, the need for one spouse to obtain education or training to become self-sufficient, and the presence of any marital misconduct such as family violence. Temporary support may be granted during the divorce proceedings. Alimony payments are typically considered taxable income for the recipient and tax-deductible for the payer. However, under the Tax Cuts and Jobs Act of 2017, for divorces finalized after December 31, 2018, alimony payments are no longer deductible by the payer nor taxable to the recipient at the federal level. Alimony obligations generally end when the specified period is over, upon the death of either spouse, or if the recipient remarries. In some cases, cohabitation of the recipient with a new partner may also lead to the termination of alimony payments. It is important to consult with an attorney for specific advice regarding alimony in Rhode Island, as individual circumstances can significantly affect the terms of spousal support.