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- What is alimony in a divorce case
- An alimony definition can depend on the legal context
- State law usually controls most alimony decisions in the United States
- State statutes often describe the factors a court considers
- Some states define maintenance and describe when it ends
- Federal law can matter for taxes and for some enforcement situations
- Federal income tax treatment depends on when the instrument was executed
- Federal tax rules also distinguish alimony from child support and property division
- Federal regulations define alimony for some garnishment processes
- Alimony laws are generally required to be gender neutral
- Reviews and changes to alimony orders depend heavily on state procedure
- People often confuse alimony with other divorce financial issues
- Sources
Key Facts
- State level: Alimony is mainly governed by state divorce and family law, and the rules can differ significantly from one state to another.
- Federal and state: States may use different terms such as spousal support or maintenance for what many people call alimony.
- Federal and state: Federal law includes definitions of alimony in certain contexts, such as enforcing support obligations through garnishment of federal pay.
- Federal level: Federal income tax treatment of alimony can depend on when a divorce or separation instrument was executed and whether it was later modified.
- State level: State courts commonly consider multiple circumstances when deciding whether support is appropriate and how long it lasts, but the exact factors vary by state.
- State level: Some states expressly address when a support obligation ends, such as upon a party’s death or the recipient’s remarriage, but this varies by state.
- Federal level: The U.S. Supreme Court has held that gender-based alimony statutes can violate the Equal Protection Clause.
- Federal and state: Alimony is legally distinct from child support and from dividing marital property, even though all three topics often appear in the same divorce case.
As of February 2026: Federal tax rules about whether alimony is deductible or taxable depend on the date and terms of the divorce or separation instrument, and those rules can change over time.
What is alimony in a divorce case
Alimony is a type of payment between spouses (or former spouses) intended for support and maintenance in connection with separation or divorce, and it may be ordered by a court or set in a written agreement depending on state law.
An alimony definition can depend on the legal context
For some federal purposes, “alimony” is defined as periodic payments of funds for the support and maintenance of a spouse or former spouse, and the definition can also include related concepts such as separate maintenance and temporary support while a case is pending; one example appears in 42 U.S.C. § 659(i)(3)(A).
State law usually controls most alimony decisions in the United States
In the United States, divorce and support rules are primarily matters of state law, and states can take very different approaches to when alimony is available, how it is calculated, and how long it lasts.
State statutes often describe the factors a court considers
As one example of state-by-state differences, California’s law lists a range of circumstances for courts to consider when ordering spousal support, including earning capacity, the duration of the marriage, documented domestic violence, and tax consequences under California Family Code section 4320.
Some states define maintenance and describe when it ends
Another example is New York, where the statute uses the term “maintenance,” describes it as payments in an agreement or awarded by the court, and states that an award terminates upon the death of either party or the payee’s marriage, subject to stated exceptions and modification rules in New York Domestic Relations Law section 236.
Federal law can matter for taxes and for some enforcement situations
Even though alimony is mainly state law, federal rules can still be important in specific areas, especially income tax and certain kinds of enforcement involving federal pay or benefits.
Federal income tax treatment depends on when the instrument was executed
For federal income tax purposes, the IRS generally treats alimony differently depending on whether the divorce or separation instrument was executed before 2019 or executed after December 31, 2018, and the IRS also addresses how certain later modifications can affect that treatment.
Federal tax rules also distinguish alimony from child support and property division
In IRS guidance, alimony for federal tax purposes does not include child support, and it does not include noncash property settlements (even if paid over time), which is one reason the support label in a divorce case may not always match federal tax treatment.
Federal regulations define alimony for some garnishment processes
Some federal regulations also define alimony in the context of “legal process” similar to garnishment, including in rules used for the federal Thrift Savings Plan at 5 C.F.R. § 1653.11.
Alimony laws are generally required to be gender neutral
The U.S. Supreme Court held that an Alabama statutory scheme that imposed alimony obligations on husbands but not wives violated the Equal Protection Clause in Orr v. Orr, 440 U.S. 268 (1979).
Reviews and changes to alimony orders depend heavily on state procedure
Rules about review of a support order, later changes to an order, and enforcement tools are typically set by state statutes and state court rules, and the details can differ significantly by jurisdiction.
People often confuse alimony with other divorce financial issues
Because divorce cases can involve multiple financial topics at once, alimony is sometimes mixed up with child support (support for children) or with a property division settlement, even though those are treated as separate legal concepts in many state systems and in federal tax guidance.
