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 Utah, alimony, also known as spousal support, is financial assistance provided by one spouse to the other following a divorce. The state's statutes consider several factors when determining eligibility for alimony, including the length of the marriage, the financial condition and needs of the recipient spouse, the payer's ability to provide support, and whether the recipient spouse has custody of minor children requiring support. Additionally, the court looks at the recipient's earning capacity, the ability to produce income, and the opportunity to acquire future income and assets. Alimony in Utah is not awarded for a period longer than the length of the marriage, except in special circumstances. Temporary support may be granted during the divorce proceedings. Alimony payments are considered taxable income for the recipient and are no longer deductible for the payer under federal law since the Tax Cuts and Jobs Act of 2017. Alimony typically terminates upon the death of either party, the remarriage of the recipient, or if the court finds that the recipient is cohabiting with another person. It's important to note that specific circumstances of the divorce can influence the alimony decision, and an attorney can provide guidance tailored to the individual case.