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 Hawaii, alimony, also known as spousal support or maintenance, is financial support that one spouse may be required to pay to the other during or after a divorce. The state's family court determines the necessity, amount, and duration of alimony based on several factors, including the length of the marriage, the financial resources of each spouse, their earning capacities, the standard of living established during the marriage, and the time necessary for the receiving spouse to obtain education or training for employment. Temporary support may be awarded while the divorce is pending. Alimony in Hawaii is not automatically granted and is decided on a case-by-case basis. It is important to note that under the Tax Cuts and Jobs Act of 2017, for federal tax purposes, alimony payments are no longer deductible by the payer, nor are they considered taxable income to the recipient for divorce or separation agreements executed after December 31, 2018. However, for state tax purposes, individuals should consult with an attorney or tax professional regarding the tax implications of alimony. Alimony typically ends when the court-ordered period expires, upon the death of either spouse, or if the recipient remarries. Cohabitation of the recipient with a new partner may also be a basis for modifying or terminating alimony, depending on the circumstances.