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Alimony, also called
aliment Aliment, in Scots law and in other civil systems, is the sum of money paid, or allowance given in respect of the reciprocal obligation of parents and children, husband and wife, grandparents and grandchildren, to contribute to each other's m ...
(Scotland), maintenance (England, Ireland, Northern Ireland, Wales, Canada, New Zealand), spousal support (U.S., Canada) and spouse maintenance (Australia), is a
legal obligation The law of obligations is one branch of private law under the civil law legal system and so-called "mixed" legal systems. It is the body of rules that organizes and regulates the rights and duties arising between individuals. The specific rights a ...
on a person to provide
financial support An investor is a person who allocates financial capital with the expectation of a future return (profit) or to gain an advantage (interest). Through this allocated capital most of the time the investor purchases some species of property. Type ...
to their
spouse A spouse is a significant other in a marriage. In certain contexts, it can also apply to a civil union or common-law marriage. Although a spouse is a form of significant other, the latter term also includes non-marital partners who play a social ...
before or after
marital separation Marital separation occurs when spouses in a marriage stop living together without getting divorced. Married couples may separate as an initial step in the divorce process or to gain perspective on the marriage and determine whether divorce is warra ...
or
divorce Divorce (also known as dissolution of marriage) is the process of terminating a marriage or marital union. Divorce usually entails the canceling or reorganizing of the legal duties and responsibilities of marriage, thus dissolving the ...
. The obligation arises from the
divorce law This article is a general overview of divorce laws around the world. Every nation in the world allows its residents to divorce under some conditions except the Philippines (though Muslims in the Philippines have the right to divorce) and the Vati ...
or
family law Family law (also called matrimonial law or the law of domestic relations) is an area of the law that deals with family matters and domestic relations. Overview Subjects that commonly fall under a nation's body of family law include: * Marriage, ...
of each country. In most jurisdictions, it is distinct from
child support Child support (or child maintenance) is an ongoing, periodic payment made by a parent for the financial benefit of a child (or parent, caregiver, guardian) following the end of a marriage or other similar relationship. Child maintenance is paid d ...
, where, after divorce, one parent is required to contribute to the support of their children by paying money to the child's other parent or guardian.


Etymology

The term alimony comes from the Latin word '' alimōnia'' ("nourishment, sustenance", from ''
alere Alere Inc. was a global manufacturer of rapid point-of-care diagnostic tests. The company was founded in 1991 and was headquartered in Waltham, Massachusetts. As of January 2017, the company had a market capitalization of $3.47 billion with an e ...
,'' "to nourish"), from which the terms
alimentary The gastrointestinal tract (GI tract, digestive tract, alimentary canal) is the tract or passageway of the digestive system that leads from the mouth to the anus. The GI tract contains all the major organs of the digestive system, in humans and ...
(of, or relating to food, nutrition, or digestion), and
aliment Aliment, in Scots law and in other civil systems, is the sum of money paid, or allowance given in respect of the reciprocal obligation of parents and children, husband and wife, grandparents and grandchildren, to contribute to each other's m ...
(a
Scots Law Scots law () is the legal system of Scotland. It is a hybrid or mixed legal system containing civil law and common law elements, that traces its roots to a number of different historical sources. Together with English law and Northern Ireland l ...
rule regarding sustenance to assure the wife's lodging, food, clothing, and other necessities after divorce) are also derived.


History

The
Code of Hammurabi The Code of Hammurabi is a Babylonian legal text composed 1755–1750 BC. It is the longest, best-organised, and best-preserved legal text from the ancient Near East. It is written in the Old Babylonian dialect of Akkadian, purportedly by Hamm ...
(1754 BC) declares that a man must provide sustenance to a woman who has borne him children so that she can raise them: : 137. If a man wish to separate from a woman who has borne him children, or from his wife who has borne him children: then he shall give that wife her dowry, and a part of the usufruct of field, garden, and property, so that she can rear her children. When she has brought up her children, a portion of all that is given to the children, equal as that of one son, shall be given to her. She may then marry the man of her heart. The above law only applies to women who had children with her husband. This fits more closely with the definition of
child support Child support (or child maintenance) is an ongoing, periodic payment made by a parent for the financial benefit of a child (or parent, caregiver, guardian) following the end of a marriage or other similar relationship. Child maintenance is paid d ...
in some jurisdictions. Alimony is also discussed in the
Code of Justinian The Code of Justinian ( la, Codex Justinianus, or ) is one part of the ''Corpus Juris Civilis'', the codification of Roman law ordered early in the 6th century AD by Justinian I, who was Eastern Roman emperor in Constantinople. Two other units, ...
. The modern concept of alimony is derived from English
ecclesiastical courts An ecclesiastical court, also called court Christian or court spiritual, is any of certain courts having jurisdiction mainly in spiritual or religious matters. In the Middle Ages, these courts had much wider powers in many areas of Europe than be ...
that awarded alimony in cases of separation and divorce. ''Alimony pendente lite'' was given until the divorce decree, based on the husband's duty to support the wife during a marriage that still continued. ''Post-divorce'' or ''permanent alimony'' was also based on the notion that the marriage continued, as ecclesiastical courts could only award a ''divorce a mensa et thoro'', similar to a legal separation today. As divorce did not end the marriage, the husband's duty to support his wife remained intact. Liberalization of divorce laws occurred in the 19th century, but divorce was only possible in cases of marital misconduct. As a result, the requirement to pay alimony became linked to the concept of fault in the divorce. Alimony to wives was paid because it was assumed that the marriage, and the wife's right to support, would have continued but for the misbehavior of the husband. Ending alimony on divorce would have permitted a guilty husband to profit from his own misconduct. In contrast, if the wife committed the misconduct, she was considered to have forfeited any claim to ongoing support. However, during the period, parties could rarely afford alimony, and so it was rarely awarded by courts. As husbands' incomes increased, and with it the possibility of paying alimony, the awarding of alimony increased, generally because a wife could show a need for ongoing financial support, and the husband had the ability to pay.Pdf.
/ref> No-fault divorce led to changes in alimony. Whereas spousal support was considered a right under the fault-based system, it became conditional under the no-fault approach. According to the
American Bar Association The American Bar Association (ABA) is a voluntary bar association of lawyers and law students, which is not specific to any jurisdiction in the United States. Founded in 1878, the ABA's most important stated activities are the setting of acad ...
, marital fault is a "factor" in awarding alimony in 25 states and the District of Columbia. Permanent alimony began to fall out of favor, as it prevented former spouses from beginning new lives, though in some states (e.g., Massachusetts, Mississippi, and Tennessee), permanent alimony awards continued, but with some limitations. at 8, 9 Alimony moved beyond support to permitting the more dependent spouse to become financially independent or to have the same standard of living as during the marriage or common law marriage, though this was not possible in most cases.Pdf.
/ref> In the 1970s, the
United States Supreme Court The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that involve a point o ...
ruled against gender bias in alimony awards and, according to the U.S. Census Bureau, the percentage of alimony recipients who are male rose from 2.4% in 2001 to 3.6% in 2006. In states like Massachusetts and Louisiana, the salaries of new spouses may be used in determining the alimony paid to the previous partners. Most recently, in several high-profile divorces, women such as
Britney Spears Britney Jean Spears (born December 2, 1981) is an American singer. Often referred to as the " Princess of Pop", she is credited with influencing the revival of teen pop during the late 1990s and early 2000s. After appearing in stage productio ...
,
Victoria Principal Vicki Ree Principal (born January 3, 1950),Jessica Simpson Jessica Ann Simpson (born July 10, 1980) is an American singer, actress, entrepreneur and philanthropist. After performing in church choirs as a child, Simpson signed with Columbia Records in 1997, aged seventeen. Her debut studio album, '' Swe ...
have paid multimillion-dollar settlements in lieu of alimony to ex-husbands. According to divorce lawyers, aggressive pursuit of spousal support by men is becoming more common, as the stigma associated with asking for alimony fades.


Reckoning

Once
dissolution Dissolution may refer to: Arts and entertainment Books * ''Dissolution'' (''Forgotten Realms'' novel), a 2002 fantasy novel by Richard Lee Byers * ''Dissolution'' (Sansom novel), a 2003 historical novel by C. J. Sansom Music * Dissolution, in mu ...
proceedings commence, either party may seek interim or
pendente lite ''Pendente lite'' is a Latin term meaning "awaiting the litigation" or "pending the litigation" which applies to court orders which are in effect while a matter (such as a divorce) is pending. In divorce a ''pendente lite'' order is often used to ...
support during the course of the
litigation - A lawsuit is a proceeding by a party or parties against another in the civil court of law. The archaic term "suit in law" is found in only a small number of laws still in effect today. The term "lawsuit" is used in reference to a civil actio ...
. Where a
divorce Divorce (also known as dissolution of marriage) is the process of terminating a marriage or marital union. Divorce usually entails the canceling or reorganizing of the legal duties and responsibilities of marriage, thus dissolving the ...
or dissolution of marriage (
civil union A civil union (also known as a civil partnership) is a legally recognized arrangement similar to marriage, created primarily as a means to provide recognition in law for same-sex couples. Civil unions grant some or all of the rights of marriage ...
) is granted, either party may ask for post-marital alimony. It is not an absolute right, but may be granted, the amount and terms varying with the circumstances. If one party is already receiving support at the time of the divorce, the previous order is not automatically continued (although this can be requested), as the arguments for support during and after the marriage can be different. Unless the parties agree on the terms of their divorce in a binding written instrument, the court will make a determination based on the legal argument and the
testimony In law and in religion, testimony is a solemn attestation as to the truth of a matter. Etymology The words "testimony" and "testify" both derive from the Latin word ''testis'', referring to the notion of a disinterested third-party witness. La ...
submitted by both parties. This can be modified at any future date based on a change of circumstances by either party on proper notice to the other party and application to the court. The courts are generally reluctant to modify an existing agreement unless the reasons are compelling. In some jurisdictions the court always has jurisdiction to grant maintenance should one of the former spouses become a public charge.


By country


Canada

Types of spousal support In Canada, spousal support may be awarded upon divorce, under the federal '' Divorce Act'', or upon separation without divorce under provincial statutes. There are generally three different forms of spousal support awarded: # Compensatory support – This form of support compensates an individual for her or his contributions to the relationship as well as for any losses that individual has suffered; # Non-compensatory support – In some cases support may be awarded on a needs basis. This form of support may be awarded by a Court where an individual is sick or disabled; and # Contractual support ( divorce agreement) – This form of support upholds a contract between the parties which governs support payments. Married spouses and common-law spouses Both married spouses and common-law spouses may be entitled to spousal support. An important distinction between the two is that common-law spouses must start an action claiming spousal support within one year of the breakdown of the relationship. A second important distinction is that only married couples may divorce under the federal '' Divorce Act'', common-law spouses may only separate under provincial legislation, such as Ontario's ''Family Law Act'' or British Columbia's ''Family Relation's Act''. No such limitation arises for married individuals. In addition to being in a marriage or common-law relationship, courts will look at the conditions, means, needs and other circumstances of each spouse. This includes: # The length of time the spouses cohabited; # The functions performed by each spouse during the relationship; and # Any existing orders or agreements. This is by no means an exhaustive list of factors which the court will consider when determining entitlement. Each case is determined on its own unique set of circumstances. Factors for awarding spousal support The federal '' Divorce Act'' at s.15.2 (6) states that there are four objectives of spousal support orders: # Recognize any economic advantages or disadvantages to the spouses arising from the marriage or its breakdown; # Apportion between the spouses any financial consequences arising from the care of any child of the marriage over and above any obligation for the support of any child of the marriage; # Relieve any economic hardship of the spouses arising from the breakdown of the marriage; and # In so far as practicable, promote the economic self-sufficiency of each spouse within a reasonable period of time. Amount and duration The longer the length of cohabitation and the greater the disparity between each party’s incomes, the larger an award of spousal support will be and the longer the duration will be. Although there is no set formula to determine the exact amount and duration of spousal support, there are guidelines, referred to as the ''Spousal Support Advisory Guidelines'', which provides ranges for both. the Spousal Support Advisory Guidelines calculate ranges for support after taking into account the relevant factors. Although the courts are not required to abide by the ''Spousal Support Advisory Guidelines'', they are required to take them into account when deciding on the issue of spousal support. The length of the relationship will be taken into account when determining how long spousal support should be paid for. Awards for spousal support can be for a limited term or indefinite. While declaring bankruptcy does not absolve Canadians of obligations to pay alimony or child support, a 2011 ruling by the
Supreme Court of Canada The Supreme Court of Canada (SCC; french: Cour suprême du Canada, CSC) is the Supreme court, highest court in the Court system of Canada, judicial system of Canada. It comprises List of Justices of the Supreme Court of Canada, nine justices, wh ...
established that under current laws "equalization payments agreed to as part of a divorce are considered debts, and are wiped off a person's balance sheet when they declare bankruptcy."


Czech Republic

Laws of the Czech Republic provide for spousal maintenance both during marriage and after divorce. As main principle, both spouses have the right for generally equal standard of living during the marriage. The same "generally equal standard of living" applies also to post-divorce period in special cases, when the payee wasn't mostly responsible for the failure of marriage or did not agree with the divorce and the payee suffered serious harm due to the divorce and hadn't committed an act of domestic violence against the payer. In such case the payee may request alimony in amount providing "generally equal standard of living" for a period adequate to circumstances, but no longer than three years. If those special conditions are not met, both of the divorced have mutual spousal maintenance obligation in case that one of them is not able to provide for themselves due to circumstances originating in marriage, if payment of alimony is reasonable under general circumstances that each of the divorced found themselves in.


England

English courts award spousal maintenance, either in a lump sum or in installments, when one party cannot support themselves without payments from the other party. Under traditional
English common law English law is the common law legal system of England and Wales, comprising mainly criminal law and civil law, each branch having its own courts and procedures. Principal elements of English law Although the common law has, historically, bee ...
, a female gave up her personal property rights on marriage (see
Coverture Coverture (sometimes spelled couverture) was a legal doctrine in the English common law in which a married woman's legal existence was considered to be merged with that of her husband, so that she had no independent legal existence of her own. U ...
). Upon separation from marriage, the husband retained the right to the wife's property, but, in exchange, had an ongoing responsibility to support the wife after dissolution of the marriage. English law was amended by legislation including the
Married Women's Property Act 1870 The Married Women's Property Act 1870 (33 & 34 Vict c 93) was an Act of Parliament of the United Kingdom that allowed married women to be the legal owners of the money they earned and to inherit property. Background Before 1870, any money made b ...
and
Married Women's Property Act 1882 The Married Women's Property Act 1882 (45 & 46 Vict. c.75) was an Act of the Parliament of the United Kingdom that significantly altered English law regarding the property rights of married women, which besides other matters allowed married women ...
which reformed females' property rights relating to marriage, by, for example, permitting divorced females to regain the property they owned before marriage.


Italy

The duty of mutual assistance of the spouses turns into an obligation of maintenance following the personal separation. The spouse who is not responsible for the separation has, in fact, the right to receive from the other "what is necessary for its maintenance" (Article 156 of the Italian Civil Code). In case of dissolution of the marriage, art. 5, paragraph 6, of Law 898/1970 provides for the obligation for a spouse to periodically provide the other with a check "when the latter does not have adequate means or in any case cannot obtain them for objective reasons", the determination of which it is entrusted to certain specific parameters (conditions of the spouses, reasons for the decision, personal and economic contribution given by each to the family management and to the formation of the patrimony of each or the common one, income of both, duration of marriage).


Japan

Under the Japanese Civil Code, spousal support is available while the parties are married, but terminates upon divorce. Japanese courts typically award a one-time payment of ''isha-ryo'', or consolation money, to the "wronged" spouse in the divorce, a type of compensation which does not exist in some other jurisdictions such as most U.S. states.


United States

In the U.S. state law establishes requirements regarding alimony (and child support) payments, recovery and penalties. A spouse trying to recover back alimony sometimes may use only the collection procedures that are available to all other creditors, such as reporting the amount due to a
collection agency Debt collection is the process of pursuing payments of debts owed by individuals or businesses. An organization that specializes in debt collection is known as a collection agency or debt collector. Most collection agencies operate as agents of ...
. One who allows his or her alimony obligations to go into arrears, where there is an ability to pay, may be found in
contempt of court Contempt of court, often referred to simply as "contempt", is the crime of being disobedient to or disrespectful toward a court of law and its officers in the form of behavior that opposes or defies the authority, justice, and dignity of the cour ...
and be sent to jail. Alimony obligations are not discharged as a result of the obligee's filing
bankruptcy Bankruptcy is a legal process through which people or other entities who cannot repay debts to creditors may seek relief from some or all of their debts. In most jurisdictions, bankruptcy is imposed by a court order, often initiated by the debtor ...
. Ex-spouses who allow child-support obligations to go into arrears may have certain licenses seized, be found in
contempt of court Contempt of court, often referred to simply as "contempt", is the crime of being disobedient to or disrespectful toward a court of law and its officers in the form of behavior that opposes or defies the authority, justice, and dignity of the cour ...
, and/or be sent to jail. Like alimony, child-support obligations are not discharged as a result of the obligee's filing
bankruptcy Bankruptcy is a legal process through which people or other entities who cannot repay debts to creditors may seek relief from some or all of their debts. In most jurisdictions, bankruptcy is imposed by a court order, often initiated by the debtor ...
. The determination of alimony varies greatly from state to state within the U.S. Some state statutes, including those of Texas, Montana, Kansas, Utah, Kentucky and Maine, give explicit guidelines to judges on the amount and/or duration of alimony. In Texas, Mississippi and Tennessee, for example, alimony is awarded only in cases of marriage or civil union of ten years or longer and the payments are limited to three years unless there are special, extenuating circumstances. Also, in case of Texas, there is a presumption from the legal point of view while dealing with a spousal maintenance case, that the alimony isn't appropriate. Once the requesting spouse can reasonably demonstrate that he/she has given the best effort in good faith to secure an independent income but failed, only then the case is taken into consideration. Furthermore, the amount of spousal support is limited to the lesser of $2,500 per month or 40% of the payee's gross income. In Delaware, spousal support is usually not awarded in marriages of less than 10 years. In Kansas, alimony awards cannot exceed 121 months. In Utah, the duration of alimony cannot exceed the length of the marriage. In Maine, Mississippi, and Tennessee alimony is awarded in marriages or civil union of 10 to 20 years and the duration is half the length of the marriage barring extenuating circumstances. Other states, including California, Nevada and New York, have relatively vague statutes which simply list the "factors" a judge should consider when determining alimony (see list of factors below). In these states, the determination of duration and amount of alimony is left to the discretion of the family court judges who must consider case law in each state. In Mississippi, Texas and Tennessee, for example, there are 135 Appellate Cases in addition to 47 sections of State Statute that shape divorce law. As a result of these Appellate Cases, for example, Mississippi judges cannot order an end date to any alimony award. In 2012,
Massachusetts Massachusetts (Massachusett language, Massachusett: ''Muhsachuweesut assachusett writing systems, məhswatʃəwiːsət'' English: , ), officially the Commonwealth of Massachusetts, is the most populous U.S. state, state in the New England ...
signed into law comprehensive alimony reform. This law sets limits on alimony and eliminates lifetime alimony. Similarly, in 2013,
Colorado Colorado (, other variants) is a state in the Mountain West subregion of the Western United States. It encompasses most of the Southern Rocky Mountains, as well as the northeastern portion of the Colorado Plateau and the western edge of t ...
signed into law alimony (Spousal Maintenance) reform, creating a standardized non-presumptive guideline upon which courts can rely. In general, there are four types of alimony: # Temporary alimony: Support ordered when the parties are separated prior to divorce. Also called ''alimony pendente lite'', which is Latin, meaning, "pending the suit". # Rehabilitative alimony: Support given to a lesser-earning spouse for a period of time necessary to acquire work outside the home and become self-sufficient. # Permanent alimony: Support paid to the lesser-earning spouse until the death of the payor, the death of the recipient, or the remarriage of the recipient. # Reimbursement alimony: Support given as a reimbursement for expenses incurred by a spouse during the marriage (such as educational expenses). Some of the possible factors that bear on the amount and duration of the support are:


Prenuptial agreements

Prenuptial agreements are recognized in all fifty states and the District of Columbia, and every jurisdiction allows parties to agree to spousal support and alimony terms in a premarital or postnuptial agreement, if their marital agreement is prepared in accordance with state and federal law requirements.  Divorce courts retain the discretion to refuse to enforce prenuptial agreement terms restricting a party’s right to seek alimony if that party would have to seek public assistance as a result of the alimony waiver, or if the restriction on the right to seek alimony is unconscionable or unfair when the divorce occurs. Lack of financial disclosure prior to signing a prenuptial agreement or a post-nuptial agreement by the party against whom alimony is sought may also cause a court to invalidate a waiver of alimony provision.  Prenuptial Agreements with valid alimony waivers or restrictions entered into in one state should be fully enforceable by the courts of another state in the event of a divorce, unless the terms of the prenuptial agreement are in material violation of the foreign jurisdiction's laws. California is the only state with a law that requires that the parties be represented by counsel if spousal support (alimony) is limited by the agreement. Instead of a complete waiver of the right to seek alimony, prenuptial agreements and post-nuptial agreements can also contain terms where the parties agree to a set amount of guaranteed alimony for the lower wage earner at the time of divorce, or a cap/limit on the amount of alimony either party can seek in the event of a divorce.


Reform

In the United States, family laws and precedents as they relate to divorce, community property and alimony vary based on state law. Also, with new family models, "working couples", "working wives", " stay-at-home dads", etc., there are situations where some parties to a divorce question whether traditional economic allocations made in a divorce are fair and equitable to the facts of their individual case. Some groups have proposed various forms of legislation to reform alimony parameters (i.e. amounts and term). Alimony terms are among the most frequent issues causing litigation in
family law Family law (also called matrimonial law or the law of domestic relations) is an area of the law that deals with family matters and domestic relations. Overview Subjects that commonly fall under a nation's body of family law include: * Marriage, ...
cases. Eighty percent of divorce cases involve a request for modification of alimony. Some states (e.g. Florida, Texas, Maine) are moving away from permanent alimony awards that are intended to maintain a spouse's standard of living enjoyed during the marriage and are moving towards durational or rehabilitative alimony. In other states, like Mississippi and Tennessee, alimony is usually awarded for life. Some of the critical issues that proponents and opponents of alimony reform disagree upon are: * Whether alimony should be temporary or permanent * Regardless of duration, should alimony payers have the unquestionable right to retire? * Does the lesser earning spouse deserve alimony to meet his or her basic needs ( sustenance) or enough to sustain "the lifestyle accustomed to during the civil union or marriage"? * Should the income and assets of a new spouse be used in determining how much alimony gets paid? * How clear and prescriptive should state statutes be versus allowing a larger degree of Judicial Discretion? In 2012, bills were introduced in the New Jersey Assembly and Senate. The Assembly passed a bill calling for a Blue Ribbon Commission to address Alimony Reform. The Senate has a similar bill pending that has not yet been posted in the Judiciary Committee. The NJ Matrimonial Bar Association has been vehemently fighting against Alimony Reform, led by Patrick Judge Jr. chairman of the Family Law section of the New Jersey State Bar Association. Attorney Judge stated that the New Jersey State Bar Association ("NJSBA") objected to the inclusion of individuals with a vested interest in reforming alimony on the Blue Ribbon Commission and that the NJSBA supported the "establishment of a commission o study alimony reformbut only as long as the commission is constituted so that a fair and unbiased review of the current alimony laws takes place… ndshould not be predisposed to an outcome…." A comprehensive Alimony Reform bill passed the Florida House in 2012 but died in the Senate. In 2013, both the Florida House and Senate passed a comprehensive alimony bill sponsored by Sen. Kelli Stargel, which was vetoed by Governor Scott at the end of the legislative session. As in New Jersey, the Florida Matrimonial Bar, led by Carin Porras, Chair, Family Law Section of The Florida Bar strongly opposes reform. California, Connecticut, Georgia, Illinois, Oklahoma, New York, South Carolina, Tennessee, Utah, and West Virginia have all passed laws that allow for the modification or termination of alimony upon demonstration that the recipient is cohabitating with another person. In April 2009, the Governor of New Jersey, Jon Corzine, signed into law changes in the alimony statutes for his state which would bar alimony payments to parents who kill, abuse, or abandon their children.


Taxation

In divorces and separation agreements signed on December 31, 2018 and earlier, alimony is tax-deductible for the payer, and treated as taxable income for the recipient. The
Tax Cuts and Jobs Act of 2017 The Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, , is a congressional revenue act of the United States originally introduced in Congress as the Tax Cuts and Jobs A ...
cancelled this tax treatment for divorces signed January 1, 2019 and after. Under the TCJA, spousal support is treated as not-taxable and non-deductible for either party.


See also

*
Filial responsibility laws Filial responsibility laws (filial support laws, filial piety laws) are laws in the United States that impose a duty, usually upon adult children, for the support of their impoverished parents or other relatives. In some cases the duty is extended ...
, similar to alimony but the money is paid by children to impoverished parents * Men's rights * Palimony *
Women's rights Women's rights are the rights and entitlements claimed for women and girls worldwide. They formed the basis for the women's rights movement in the 19th century and the feminist movements during the 20th and 21st centuries. In some countries, ...


References


External links

{{Authority control Divorce Family law Law of obligations Child support Resource extraction