Spousal support or alimony, as it is commonly referred to, is a periodic payment made by one spouse to the other for that spouse’s support and maintenance. Generally speaking, spousal support is taxable to the recipient and deductible for tax purposes to the payor.
In determining whether spousal support is appropriate, the Court considers: (1) the past relations and conduct of the parties, (2) the length of the marriage, (3) the ability of each party to work, (4) the source and the amount of property awarded to each party, (5) the age of the parties, (6) the ability of the party to pay spousal support, (7) the present situation of the parties, (8) the needs of the parties, (9) the health of the parties, and (10) the prior standard of living of the parties.
At the commencement of any divorce proceeding, temporary spousal support is a consideration if one party will have difficulty meeting their immediate financial needs. Generally, the Courts look to the payor’s ability to pay temporary spousal support and the need of the party requesting it. Since it is a rare case where the ability meets the need, the Courts generally find some way to compromise the disparity.
Whether you are the person paying support or the recipient of support, it is now time to begin cutting down on unnecessary living expenses. You must realize that the income that you both lived on before now must support two separate households and, therefore, your standard of living will be changed. Often, the person paying support believes he/she cannot afford to pay the support that his/her spouse is requesting. Often, the recipient of support believes he/she cannot live on the support that his/her spouse offers. Most often, marital hardship comes at the same time as financial hardship. If it was difficult supporting one household on the income of the parties, it will now be much more difficult to support two households. What this means is that the payor of support must stretch and pay more than he/she believes he/she can afford to pay, and the recipient must stretch in order to live on less money than he/she believes he/she can afford to live on.
If temporary spousal support has been ordered, and when the divorce or separate maintenance action is final, the Court will consider whether or not the spousal support should continue.
In instances where there is a relatively short-term marriage and one party is young and has some degree of education, but does not have the immediate ability to enter the job market, the Court may consider what is commonly referred to as transitional spousal support. Transitional spousal support will be for a very short period of time to allow the recipient an opportunity to gain employment and become self-supporting.
Tax laws and rules influence the deductibility of a payment of spousal support. Generally speaking, spousal support will end on the death of the recipient, the remarriage of the recipient, or at the end of a specific term of years, whichever occurs earlier.
Typically, people who expect the conduct of their spouses during the marriage to affect their ability to receive or their requirement to pay spousal support find this is not the case. Although conduct is a factor, outrageous conduct generally is the only significant contributing factor that will affect how much or how long spousal support is paid. Thus, if the recipient is guilty of outrageous behavior, the amount to be paid or the term in which it will be paid could be dramatically shortened. Conversely, if the payor’s conduct is at issue, it could lengthen the term or increase the amount to be paid.