Alimony in the US: types, how much, how long and what changed for taxes

The short answer

Alimony (also called spousal support or maintenance) is set under state law. Most states give judges discretion guided by a list of factors such as the length of the marriage and each spouse's earning capacity; a few use formulas or caps. Common types are temporary, rehabilitative, durational and, where still allowed, permanent. For agreements signed after December 31, 2018, alimony is not deductible by the payer and not taxable to the recipient. It can usually be modified when circumstances change substantially and often ends on remarriage, and sometimes on cohabitation.

Alimony is one of the most emotional parts of a divorce, on both sides. If you gave up a career or cut back your hours to raise children or support your spouse's job, you may be frightened about how you will live. If you are likely to pay, it can feel like being asked to fund a life you are no longer part of. Both reactions are normal. The law is trying to do something narrower than either fear suggests: soften the economic imbalance a marriage created, usually for a limited time.

What alimony is for

Alimony generally serves one or more of these purposes:

Need. Helping a spouse who cannot yet support themselves at a reasonable standard after the marriage ends.
Transition. Giving a spouse time and money to retrain, finish education or re-enter the workforce.
Compensation. Recognizing that one spouse's career sacrifices or contributions, such as raising children or supporting the other's education, helped build the other's earning power.

Alimony is separate from child support and from dividing property. In practice they interact. A larger share of property can reduce the need for alimony, and child support is usually calculated first because it has priority.

The main types

States use different names, but most recognize some version of these:

Temporary alimony (sometimes called pendente lite support) is paid while the divorce is in progress, to keep both households running until a final order or agreement.
Rehabilitative alimony supports a spouse for a set period while they gain the education, training or work experience to become self-supporting. Courts often expect a concrete plan.
Durational or term alimony lasts for a fixed period, often linked to the length of the marriage.
Permanent or indefinite alimony continues until a set event such as death, remarriage or a court change. Many states now reserve it for long marriages where a spouse is unlikely ever to become self-supporting, and some have abolished it.
Lump-sum alimony is a single payment or fixed series of payments instead of ongoing monthly support. It can give both people a clean break.

Florida is an example of how much this can change. A 2023 law, effective July 1, 2023, eliminated permanent alimony. Florida now has bridge-the-gap, rehabilitative and durational alimony; rehabilitative alimony is limited to five years, and durational alimony is not available for marriages of less than three years.

How courts decide whether and how much

In most states, there is no single formula. Judges weigh a list of factors set out in the state's statute. The details vary, but common factors include:

the length of the marriage;
each spouse's income, earning capacity, education and work history;
age and physical and emotional health;
the standard of living during the marriage;
contributions to the marriage, including homemaking and child care;
time and cost for the lower-earning spouse to become self-supporting;
the property each spouse receives in the divorce;
in some states, marital misconduct.

Because the decision is discretionary, outcomes in factor-based states can be hard to predict. That uncertainty is one of the best reasons to negotiate. Two people who understand the likely range can usually reach something both can live with more cheaply than a judge can impose it.

States that use formulas or caps

Some states narrow the discretion with formulas, caps or duration tables. Three examples, all from the state statutes:

Illinois uses a guideline formula when the spouses' combined gross annual income is under $500,000 and the payer has no support obligations from a prior relationship: 33 1/3% of the payer's net income minus 25% of the recipient's net income, capped so the recipient does not end up with more than 40% of the couple's combined net income. Duration is the length of the marriage multiplied by a factor, from 0.20 for marriages under five years to 0.80 for marriages of 19 to 20 years. For marriages of 20 years or more, the court can order maintenance for the length of the marriage or for an indefinite term.
Massachusetts says general term alimony should generally not exceed the recipient's need or 30 to 35% of the difference between the spouses' gross incomes. Duration is capped by marriage length: up to half the months of the marriage for marriages of five years or less, rising to 60%, 70% and 80% for longer marriages, with indefinite alimony possible after 20 years. It generally ends when the payer reaches full retirement age.
Texas calls it spousal maintenance and limits it tightly. A court cannot order more than the lesser of $5,000 a month or 20% of the paying spouse's average monthly gross income, and duration is generally capped at five, seven or ten years depending on the length of the marriage.

If you are in a factor-based state, an attorney or mediator will often look at local practice and sometimes at software estimates. Treat any online estimate as a conversation starter, not a prediction. Your state page links to local rules, and FairWell's calculators can help you test scenarios.

Taxes: the 2019 change

The Tax Cuts and Jobs Act changed the federal tax treatment of alimony. For divorce or separation agreements and orders executed after December 31, 2018:

the paying spouse cannot deduct alimony; and
the receiving spouse does not report it as income.

Agreements executed before 2019 keep the old rules (deductible for the payer, taxable for the recipient) unless they are later modified and the modification expressly says the new treatment applies.

This matters for negotiation. Under the old rules, a payer in a higher tax bracket effectively shared the cost with the government. Now every dollar of alimony is paid from after-tax income, which changes what a payer can afford and what a recipient actually needs. State income tax rules can differ from federal rules, so ask a tax professional about your state. Our guide to US tax after divorce covers the rest of the picture.

Changing or ending alimony

Modification. Ongoing alimony can usually be modified when there is a substantial change in circumstances, such as a major loss of income, serious illness, or the recipient becoming self-supporting earlier than expected. In many states, spouses can agree in writing that alimony is non-modifiable, which gives certainty but removes the safety valve. Think hard before agreeing to that, on either side.

Remarriage and death. In many states, ongoing alimony ends automatically when either spouse dies or the recipient remarries. Texas and Massachusetts both say so in their statutes.

Cohabitation. Many states let a court reduce or end alimony when the recipient lives with a new partner. In Texas, a court must terminate maintenance if the recipient cohabits with a romantic partner in a permanent place of residence on a continuing basis. Massachusetts allows general term alimony to be suspended, reduced or ended when the recipient has maintained a common household with someone for at least three months. Florida requires courts to reduce or terminate alimony where a supportive relationship exists. If you are starting a new relationship, read what dating changes legally.

Retirement. Some states have specific rules for a payer's retirement. Massachusetts ends general term alimony at the payer's full retirement age, and Florida's 2023 law sets out how a payer can seek modification for planned retirement. If you are over 55, our guide to grey divorce covers how support and retirement interact.

Protecting the payments. If the payer dies, alimony usually stops. Many agreements require the payer to carry life insurance naming the recipient so support is secured. See how to write that clause properly.

What to do this week

Find your state's statute. Check whether your state uses factors, a formula or caps, and what types of alimony it allows.
Build a realistic monthly budget for your life after separation, with actual rent, insurance and transport costs, not the marriage budget.
Gather income evidence for both spouses. Tax returns, pay stubs, business records and benefit statements for at least the last two or three years.
Write down the marriage's history. Dates of marriage and separation, career changes, who stayed home and when, and any education one spouse supported.
Model after-tax outcomes. Remember that alimony under a post-2018 agreement is paid and received after tax.
Talk to a family law attorney in your state before agreeing to amount, duration or a non-modification clause.

Common questions

Is alimony taxable after 2018?

For divorce or separation agreements executed after December 31, 2018, alimony is not deductible by the payer and is not taxable income for the recipient under federal law. Older agreements keep the old treatment unless they are modified and the modification expressly adopts the new rules.

How long does alimony last?

It depends on the state and the type of alimony. Temporary alimony lasts only while the case is pending, rehabilitative and durational alimony last for a set period, and some states still allow indefinite alimony after long marriages. Several states tie maximum duration to the length of the marriage.

Does alimony end if my ex moves in with someone?

It can. Many states allow a court to reduce or end alimony when the recipient cohabits with a new partner, and some, such as Texas, require termination in defined circumstances. The rules and the proof needed vary by state, so check your state's statute and your agreement.

Can we agree that alimony can never be changed?

In many states, yes. Spouses can agree in writing that alimony is non-modifiable. That gives certainty but means neither side can ask for a change even if circumstances shift dramatically, so get legal advice before agreeing.

Do men get alimony?

Yes. Alimony laws are gender-neutral. What matters is one spouse's need and the other spouse's ability to pay, not gender.

Official sources

Ready to see where you stand?

The free assessment gives you a roadmap, a financial snapshot and the right professionals for your area in about fifteen minutes.

Start the free assessment

This guide is legal information, not legal advice, and it is written for a general audience across Canada and the United States. Family law is provincial and state-based and changes over time. Before you rely on anything here for your own situation, confirm it with a qualified family lawyer in your province or state. FairWell can connect you with one through the professional directory.