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 West Virginia, alimony, also known as spousal support, is financial assistance provided by one spouse to the other during or after a divorce. The state's family law statutes outline the conditions under which alimony may be awarded. Factors influencing alimony decisions include the length of the marriage, the financial resources of each party, the standard of living established during the marriage, the time necessary for the recipient to acquire education or training for employment, and the age and health of the parties. Temporary support may be granted while the divorce is pending. Alimony in West Virginia is typically modifiable based on a substantial change in circumstances and may end upon the death or remarriage of the recipient, or if the recipient enters into a supportive cohabitation with another person. It's important to note that for federal tax purposes, as of 2019, alimony payments are no longer deductible for the payer, nor are they considered taxable income for the recipient. This change does not affect alimony orders established before that year unless they have been modified to specifically adopt the new tax rules.