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 Oregon, spousal support, also known as alimony, is financial assistance provided by one spouse to the other following a divorce. The state's family law statutes outline the conditions under which spousal support is awarded, which typically consider factors such as the duration of the marriage, the financial resources and earning capacities of each spouse, the need for education or training to enable the receiving spouse to become self-sufficient, and the presence of any family violence during the marriage. Oregon recognizes different types of spousal support: transitional, compensatory, and maintenance. Transitional support assists a spouse in obtaining education or training necessary for re-entry into the job market. Compensatory support may be awarded when one spouse has made significant financial or educational contributions to the other's earning capacity. Maintenance support provides for the ongoing needs of a spouse and is more common in longer marriages. Temporary support may be granted while the divorce is pending. Spousal support payments are typically considered taxable income for the recipient and tax-deductible for the payer, according to federal tax laws. However, this changed under the Tax Cuts and Jobs Act of 2017 for divorce agreements executed after December 31, 2018, where such payments are no longer deductible by the payer nor taxable to the recipient. The support generally ends when the court-ordered period expires, upon the death of either spouse, or if the recipient remarries. In some cases, cohabitation with a new partner may also lead to the termination of spousal support.