How Alimony Payments Work and What They Cover

What alimony is and who pays it

Alimony is money one spouse pays to the other after divorce or legal separation. The paying spouse (called the obligor) sends regular payments to the receiving spouse (called the obligee) for a set period or indefinitely, depending on the court order. The purpose is to help the lower-earning spouse maintain a standard of living similar to what they had during the marriage.

Alimony is different from child support. Child support goes toward raising children; alimony goes to the ex-spouse themselves. A person can owe both at the same time. The court decides whether alimony is owed based on factors like how long the marriage lasted, each person's income and earning ability, and whether one spouse gave up career opportunities during the marriage.

Not every divorce involves alimony. Courts award it when one spouse will face genuine financial hardship after the split and the other spouse has the ability to pay. Short marriages, marriages where both spouses earned similar amounts, or situations where both spouses have similar earning potential may not result in an alimony order.

Key Takeaways

• Alimony is a court-ordered payment from one ex-spouse to another, separate from child support and property division.
• The amount and duration depend on factors like marriage length, income difference, and whether one spouse sacrificed career growth.
• Alimony can be temporary (lasting a few years), rehabilitative (while the receiving spouse trains for work), or permanent (typically in long marriages).
• The paying spouse can request modification if their income drops significantly or the receiving spouse's circumstances change substantially.
• Alimony is taxable income to the receiving spouse and tax-deductible to the paying spouse under current federal law, though this changed for divorces finalized after December 31, 2018.

Types of alimony and how long they last

Courts award different types of alimony depending on the situation. Temporary alimony (also called pendente lite alimony) is paid during the divorce process itself, before the final order is issued. It stops when the divorce is finalized or when the judge issues a final alimony order.

Rehabilitative alimony is meant to support a spouse while they retrain or finish education so they can become self-supporting. For example, if one spouse left college to work and support the family, rehabilitative alimony might cover living expenses while that person completes a degree. The order usually sets an end date tied to completing the education or training program.

Durational alimony lasts for a set number of years — often half the length of the marriage or some other period the court decides. It ends on a specific date unless the receiving spouse remarries or either spouse dies. Permanent alimony continues indefinitely, though it can end if the receiving spouse remarries or either spouse dies. Permanent alimony is more common in long marriages (typically 20+ years) where one spouse has little earning potential.

Some states use different names for these categories or combine them differently. The specific types available and the rules for awarding them vary by state.

How courts calculate alimony amounts

There is no single formula that all courts use. Some states have guidelines that suggest a percentage of the paying spouse's income (for example, 20 to 30 percent), but judges have discretion to award more or less based on the specific case. Other states leave the amount entirely to the judge's judgment.

Courts typically consider: the length of the marriage, each spouse's current income and earning potential, the standard of living during the marriage, the age and health of both spouses, whether one spouse has custody of children, whether one spouse sacrificed education or career for the family, and the ability of the paying spouse to support themselves while paying alimony.

The paying spouse's income includes salary, wages, bonuses, investment income, rental income, and sometimes income from self-employment or a business. The court may also consider income the paying spouse could earn if they are underemployed or deliberately working below their capacity.

Because alimony amounts vary so widely, two similar divorces in different states or even different counties can result in very different orders. This is why the divorce agreement or court order is the only reliable source for what a specific person owes or is owed.

Tax treatment of alimony payments

The tax status of alimony changed based on when the divorce was finalized. For divorces finalized on or before December 31, 2018, alimony is taxable income to the receiving spouse and tax-deductible to the paying spouse. The paying spouse reports the deduction on their tax return, and the receiving spouse reports it as income.

For divorces finalized after December 31, 2018, alimony is no longer deductible by the paying spouse and is not taxable income to the receiving spouse. This change was part of the Tax Cuts and Jobs Act. The receiving spouse does not report alimony as income, and the paying spouse cannot deduct it.

If you are unsure which rule applies to your situation, check the date your divorce was finalized. If your divorce was finalized before 2019 and you are still paying or receiving alimony under that order, the old tax rules still explore to those payments unless you and your ex-spouse agree in writing to change the terms and have the court approve the change.

Modifying or ending an alimony order

An alimony order is not permanent unless the court specifically made it permanent. Even permanent alimony can end if the receiving spouse remarries or either spouse dies. Durational and rehabilitative alimony end on the date set by the court.

Either spouse can ask the court to modify (change) the alimony amount or duration if there has been a substantial change in circumstances. Common reasons include: the paying spouse lost their job or had a significant income decrease, the receiving spouse's income increased substantially, the receiving spouse remarried or entered into a long-term cohabitation arrangement (rules vary by state), or the paying spouse reached retirement age.

To modify an order, you typically file a motion with the court that issued the original order. You must show that the change in circumstances was not temporary and was not something you could have predicted when the order was made. The court then decides whether to modify the order and by how much.

If you stop paying alimony without a court order modifying or ending it, you can be held in contempt of court, which can result in fines or jail time. If you believe you cannot afford the payments, contact an attorney or your local legal aid office to discuss filing for modification.

Alimony versus other parts of a divorce settlement

Alimony is separate from property division and child support, though all three are often decided in the same divorce case. Property division is a one-time split of assets and debts accumulated during the marriage — the house, retirement accounts, vehicles, and so on. Child support is ongoing money for raising children and is based on both parents' incomes and custody arrangements.

Alimony is about supporting an adult ex-spouse. It is not meant to equalize all financial differences after divorce, but rather to prevent one spouse from facing severe hardship due to financial dependence during the marriage. A spouse who received a large share of marital assets in the property division might receive less or no alimony, even if their income is lower.

The three are calculated separately and can result in very different outcomes. For example, one spouse might receive most of the retirement accounts (property division) but no alimony, while another might receive less property but years of alimony payments.

What happens if alimony is not paid

If the paying spouse falls behind on alimony, the receiving spouse can file a motion for contempt of court or a motion to enforce the order. The court can order the paying spouse to pay the back amount (called arrears) plus interest, attorney fees, and court costs. If the paying spouse continues to refuse or cannot pay, the court can impose fines or jail time.

The receiving spouse can also ask the court to garnish the paying spouse's wages, seize tax refunds, place a lien on property, or suspend professional licenses. Some states allow the receiving spouse to report the debt to credit agencies.

If you are not receiving alimony payments you are owed, contact the court that issued the order or an attorney. If you cannot afford an attorney, ask the court clerk about legal aid services in your area. If you are the paying spouse and cannot make a payment, contact your ex-spouse or an attorney when ready rather than straightforward stopping payments.

Frequently Asked Questions

Can alimony be modified if my ex-spouse gets remarried?

Remarriage of the receiving spouse typically ends alimony automatically, though the exact rule depends on your state and the wording of your order. If your order does not specify what happens upon remarriage, you may need to file a motion to terminate alimony. Remarriage of the paying spouse does not end alimony, but a significant income change could be grounds for modification.

Is alimony the same as spousal support?

The terms are used interchangeably in most places. Some states use "spousal support" or "maintenance" instead of "alimony," but they mean the same thing: payments from one ex-spouse to another. Child support is separate and is never called alimony.

What if I cannot afford to pay alimony anymore?

Contact an attorney or legal aid office when ready. You can file a motion to modify the order, but you must show a substantial change in circumstances — job loss, serious illness, or significant income reduction. straightforward deciding you do not want to pay is not grounds for modification. Continuing to pay while your case is pending protects you from contempt charges.

Does alimony end when I retire?

Retirement can be grounds for modification, but it does not automatically end alimony. The court considers your age, health, the length of the marriage, and whether retirement was foreseeable. If you are approaching retirement age, discuss this with an attorney before you retire, as the court may reduce rather than eliminate payments.

Can I deduct alimony on my taxes if my divorce was finalized in 2019?

No. If your divorce was finalized after December 31, 2018, you cannot deduct alimony payments, and your ex-spouse does not report alimony as income. If your divorce was finalized before 2019, the old rules explore unless you and your ex-spouse agree in writing to change the terms and the court approves the change.