What Is Alimony? Complete 2026 Guide

Quick Answer Alimony, also called spousal support or spousal maintenance, is a court ordered payment from one spouse to the other after separation or divorce. There are six common types: temporary, rehabilitative, permanent, reimbursement, lump sum, and pendente lite. The amount is based on factors including the length of the marriage, each spouse’s earning capacity, the standard of living during the marriage, and the recipient’s needs. In California, alimony is governed by California Family Code section 4320, which lists 14 factors a court must consider. After the Tax Cuts and Jobs Act of 2017, alimony is no longer deductible by the paying spouse for divorces finalized after December 31, 2018

The Definition of Alimony

Alimony is a financial payment one former spouse makes to the other after separation or divorce. The legal terminology varies by state. California, Texas, and most western states call it spousal support. New York and other northeastern states call it spousal maintenance. The federal tax code historically called it alimony, although tax treatment changed significantly in 2019.

The purpose of alimony is to help the lower-earning spouse maintain a reasonable standard of living after divorce, especially when one spouse sacrificed career opportunities during the marriage to care for children or support the other spouse’s career. Modern alimony is rarely permanent and is increasingly designed to give the receiving spouse a defined period to become self supporting.

Alimony is separate from child support. Child support payments are for the children. Alimony payments are for the spouse. The two are calculated independently, though they are often ordered in the same divorce judgment.

The Six Types of Alimony

Although terminology varies by state, family courts recognize six main types of alimony. Each serves a different purpose and applies in different situations.

1. Temporary Alimony (Pendente Lite)

Temporary alimony, also called pendente lite support or alimony pendente lite, is paid during the divorce proceeding but before the final judgment. Its purpose is to maintain the status quo while the divorce is pending. California courts calculate temporary spousal support using software such as Dissomaster, applying a formula similar to the child support calculation. Temporary support ends when the final judgment is entered.

2. Rehabilitative Alimony

Rehabilitative alimony is paid for a limited period to allow the receiving spouse to obtain education, training, or work experience needed to become self supporting. Common examples include paying for a degree program, a professional certification, or vocational training. The award is tied to a specific plan and typically ends when the rehabilitation period is complete.

3. Permanent Alimony

Permanent alimony continues indefinitely, usually until the receiving spouse remarries, dies, or a major change in circumstances occurs. True permanent alimony is increasingly rare. Most states only award permanent alimony in marriages of long duration (typically 20 or more years) where the receiving spouse cannot reasonably become self supporting. California Family Code section 4336 establishes the principle that the court retains jurisdiction over support in marriages of long duration.

4. Reimbursement Alimony

Reimbursement alimony is paid to compensate one spouse for contributions to the other spouse’s career or education during the marriage. The classic example is a spouse who worked to support the other spouse through medical school. After the medical degree, that spouse expects a return on the investment. Reimbursement alimony attempts to provide that return.

5. Lump Sum Alimony

Lump sum alimony is paid in a single one time payment instead of ongoing monthly payments. Both spouses may prefer this for cleaner closure. The paying spouse avoids ongoing financial entanglement. The receiving spouse gets certainty and removes the risk that future payments will be missed. Lump sum amounts are usually negotiated rather than ordered by the court.

6. Spousal Support in Specific Circumstances

Some states have additional categories such as transitional alimony (a fixed term meant to help one spouse transition to single life), bridge the gap alimony (used in Florida for transitional needs not exceeding two years), and durational alimony. Florida’s durational alimony, for example, has specific time limits keyed to the length of the marriage.

How Alimony Is Calculated

Unlike child support, there is no nationwide formula for alimony. Each state takes a different approach. Roughly half the states use a guideline formula. The other half leave alimony decisions to judicial discretion based on a list of statutory factors.

Formula States

Some states publish formulas to calculate temporary or permanent alimony. Common formula approaches include:

• A percentage of the difference between the two spouses’ incomes (often 30 to 40 percent)
• A percentage of the paying spouse’s income (often 20 to 30 percent)
• A combined family income approach, similar to the Income Shares Model for child support

California uses a published formula for temporary support that approximates 40 percent of the high earner’s net income minus 50 percent of the low earner’s net income, with adjustments for any child support paid. This is calculated automatically by Dissomaster software. For permanent support, California uses a discretionary factor based analysis under California Family Code section 4320.

Factor States

Most states require courts to consider a list of factors and use judicial discretion to set the amount. California Family Code section 4320 lists 14 factors:

• The earning capacity of each party
• The extent to which the supported party contributed to the supporting party’s education, training, or career
• The ability of the supporting party to pay
• The needs of each party based on the marital standard of living
• The obligations and assets of each party, including separate property
• The duration of the marriage
• The ability of the supported party to engage in gainful employment without unduly interfering with the interests of dependent children
• The age and health of the parties
• Documented evidence of any history of domestic violence
• The immediate and specific tax consequences to each party
• The balance of hardships to each party
• The goal that the supported party should become self supporting within a reasonable period of time
• The criminal conviction of an abusive spouse
• Any other factors the court determines are just and equitable

Who Qualifies to Receive Alimony

Either spouse can request alimony in any divorce. The court considers whether the requesting spouse has a need and whether the other spouse has the ability to pay. Common situations where alimony is awarded include:

• A long marriage where one spouse earned significantly less than the other
• A marriage where one spouse left the workforce to raise children
• A marriage where one spouse supported the other through advanced education
• A situation where one spouse has health issues that prevent full time employment
• A short marriage where one spouse moved or made significant career sacrifices for the other

Gender is not a factor. Either husband or wife can be ordered to pay alimony, and the trend toward dual income households means alimony payments increasingly flow in both directions.

How Long Alimony Lasts

The duration of alimony depends on the type, the length of the marriage, and the state. In general:

• Marriages under 5 years: Alimony is rarely awarded, and when awarded, usually lasts 1 to 3 years
• Marriages 5 to 10 years: Alimony typically lasts half the length of the marriage
• Marriages 10 to 20 years: Alimony often lasts half to two thirds the length of the marriage
• Marriages 20+ years: Alimony may be indefinite or until retirement, particularly in California where Family Code section 4336 governs long term marriages

Many states have moved away from indefinite alimony in favor of durational alimony with clear end dates. Florida’s 2023 alimony reform, for example, abolished permanent alimony entirely and set strict maximum durations based on length of marriage.

State by State Alimony Approaches

Alimony rules vary widely. Some key state approaches in 2026:

California

California uses formula based temporary support and factor based permanent support under Family Code section 4320. Long marriages (10 or more years) are subject to indefinite court jurisdiction. For more on California divorce procedures, see our California divorce attorney resources.

Texas

Texas is one of the most restrictive states for alimony. Court ordered spousal maintenance is capped at $5,000 per month or 20 percent of the paying spouse’s gross monthly income, whichever is less. Duration is also strictly limited by Texas Family Code section 8.054, with 5 year, 7 year, and 10 year caps depending on marriage length.

New York

New York uses a formula for both temporary and post divorce spousal maintenance. The post divorce maintenance guideline applies when combined income is under a statutory cap (adjusted annually for inflation). Above the cap, the court has discretion.

Florida

Florida significantly reformed its alimony laws in 2023, abolishing permanent alimony and setting strict maximum durations. Durational alimony cannot exceed 50 percent of the length of a short term marriage, 60 percent of a moderate term marriage, or 75 percent of a long term marriage.

Massachusetts

Massachusetts uses durational alimony under the 2011 Alimony Reform Act. Maximum duration is set by marriage length: up to 50 percent for marriages 5 years or less, up to 80 percent for marriages 20 years or more.

Tax Treatment of Alimony

The federal tax treatment of alimony changed dramatically with the Tax Cuts and Jobs Act of 2017. The old rules and new rules apply to different divorces:

For Divorces Finalized Before January 1, 2019

Under the old rules in 26 U.S.C. section 71 (now repealed), alimony was deductible by the paying spouse and counted as taxable income for the receiving spouse. These rules still apply to divorces finalized before 2019, unless the divorce was modified after that date to remove the deduction.

For Divorces Finalized After December 31, 2018

The Tax Cuts and Jobs Act eliminated the alimony deduction. The paying spouse cannot deduct alimony payments, and the receiving spouse does not include alimony in taxable income. This change generally results in lower alimony awards because the paying spouse cannot reduce taxes through the deduction.

State Tax Treatment

State tax treatment of alimony varies. California still treats alimony in line with the old federal rules for state income tax purposes. The paying spouse can deduct alimony from California state income tax, and the receiving spouse must report it as California income. This means California taxpayers may have different federal and state treatment for the same payment.

How Alimony Is Modified

Alimony orders are not always final. Either spouse can request a modification when there has been a material change in circumstances. Common grounds for modification include:

• Significant change in either spouse’s income (gain or loss)
• Retirement of the paying spouse at a reasonable age
• Disability or serious illness
• Cohabitation by the receiving spouse with a romantic partner
• Substantial inheritance received by the receiving spouse

The procedure to modify alimony varies by state but typically involves filing a Request for Order or motion in the same court that issued the original judgment. In California, the form is Judicial Council form FL-300.

Note that some alimony orders are non modifiable. If the divorce agreement explicitly states alimony cannot be modified, the court cannot change it regardless of changed circumstances. This is particularly important to check before agreeing to alimony terms.

When Alimony Terminates

Alimony typically ends on one of several events. California Family Code section 4337 provides that spousal support ends on the death of either party or the remarriage of the supported party. Other common termination events include:

• Death of either spouse
• Remarriage of the receiving spouse
• Cohabitation by the receiving spouse with a new romantic partner (in many states)
• Expiration of the term set by the court
• A modification reducing the amount to zero
• Court order based on changed circumstances

Some divorce agreements provide that alimony does not terminate on remarriage. This is unusual but enforceable if both parties agreed. Always read the original judgment carefully to understand termination triggers.

Common Alimony Myths

Several common beliefs about alimony are inaccurate:

Myth: Only Women Receive Alimony

This is false. Either spouse can receive alimony. As dual income households become the norm, men receive alimony more frequently than they did historically. The factors are gender neutral.

Myth: Alimony Lasts Forever

This is false. True permanent alimony is increasingly rare. Most modern alimony orders include either a specific end date or a clear path to termination. Many states have abolished permanent alimony entirely.

Myth: Alimony Is Tax Deductible

This was true for federal taxes before 2019 but is no longer true for new divorces. For divorces finalized after December 31, 2018, alimony is not deductible federally. Some states still allow state level deduction.

Myth: Adultery Affects Alimony

This is partially true. In California, adultery generally does not affect alimony because California is a no fault divorce state. In some other states, adultery can affect alimony, particularly if the adultery resulted in financial misconduct (such as spending marital funds on the affair).

Frequently Asked Questions

Bottom Line

Alimony is not a punishment. It is a financial tool to address economic disparity created during a marriage. The amount, duration, and terms vary dramatically by state, marriage length, and each spouse’s circumstances. In California, alimony is governed primarily by California Family Code section 4320, which gives courts substantial discretion based on 14 statutory factors.

If you are facing a divorce that may involve alimony, whether as the potential paying or receiving spouse, a free consultation with a board-certified family law specialist can clarify what to expect in your specific situation. Most alimony outcomes are negotiated, not ordered by a judge, so understanding your leverage is important.

About the Author

Donald Glen Haslam, Esq. is a Board-Certified Family Law Specialist by the California State Bar Board of Legal Specialization and a senior partner at Haslam & Thorne, LLP in Ontario, California. He has practiced family law exclusively for over 40 years, representing families throughout San Bernardino County and the Inland Empire. Reviewed by Brian George Thorne, Esq., Board-Certified Family Law Specialist.

Related Articles

• How Long Does a Divorce Take? 2026 State by State Timeline Guide
• How Much Does a Divorce Cost? 2026 State by State Guide
• How Is Child Support Calculated in 2026? Complete US Guide
• Community Property States: Complete 2026 List and Rules

Disclaimer: This article is for general informational purposes only and does not constitute legal advice. Spousal support law is governed by state-specific statutes and varies significantly by jurisdiction. Tax treatment of alimony depends on the date of divorce and current federal and state law. Every family law situation is unique. For advice specific to your circumstances, consult with a licensed family law attorney in your state. Reading this article does not create an attorney-client relationship with Haslam & Thorne, LLP.