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 Wisconsin, spousal support, also known as alimony or spousal maintenance, is financial support paid by one spouse to the other after a divorce. The determination of eligibility for spousal support, its duration, and the amount are based on several factors, including the length of the marriage, each spouse's earning capacity, the educational and employment skills of the dependent spouse, and the time necessary for the dependent spouse to gain adequate education or training to become self-supporting. Additionally, the court may consider the presence of family violence in the marriage. Wisconsin law allows for temporary support to be awarded while the divorce is pending. Spousal support payments are typically considered taxable income for the recipient and tax-deductible for the payer. However, under the Tax Cuts and Jobs Act of 2017, for divorces finalized after December 31, 2018, spousal support payments are no longer deductible by the payer nor taxable to the recipient at the federal level. Spousal support generally ends upon the death of either spouse, the remarriage of the recipient spouse, or sometimes if the recipient cohabitates with a new partner in a romantic relationship. The specific statutes governing spousal support in Wisconsin can be found in the Wisconsin Statutes, particularly within the chapters dealing with family and domestic relations law.