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 Pennsylvania (PA), alimony, also known as spousal support, is financial assistance provided by one spouse to the other during or after a divorce. The purpose of alimony is to help the recipient spouse maintain a standard of living similar to that enjoyed during the marriage, particularly if there is a significant disparity in the earning capacities of the spouses. The determination of alimony in PA is based on several factors, including the length of the marriage, the age and health of the parties, the earning potential and actual earnings of each spouse, the contribution of one spouse to the education or earning potential of the other, and the standard of living established during the marriage. Temporary support may be awarded while the divorce is pending, and the final alimony award is typically made at the time of the divorce decree. Alimony payments are considered taxable income for the recipient and tax-deductible for the payer under federal law, but this may vary based on specific circumstances and tax laws. Alimony typically ends when the recipient remarries, either party dies, or if the court finds that the recipient is cohabiting with a romantic partner, depending on the terms of the alimony order and state statutes.