Divorce Spousal Support and Alimony 1 — Questions and Answers
Question 1: What is 'alimony' in a divorce?
- Child support payments
- Financial support paid by one ex-spouse to the other after divorce (Correct answer)
- A court fee for filing divorce papers
- Payment for shared marital debts
Correct answer: Financial support paid by one ex-spouse to the other after divorce
Alimony, also called spousal support or maintenance, is court-ordered financial support paid by the higher-earning ex-spouse to the other following a divorce.
Question 2: What is 'rehabilitative alimony'?
- Permanent monthly payments to an ex-spouse
- Temporary support intended to help a spouse become financially self-sufficient (Correct answer)
- Alimony paid in one lump sum
- Support paid only to cover medical expenses
Correct answer: Temporary support intended to help a spouse become financially self-sufficient
Rehabilitative alimony is temporary support designed to give a lower-earning spouse time to gain education or job skills needed to become financially independent.
Question 3: What is 'permanent alimony'?
- Alimony paid forever with no possibility of modification
- Long-term spousal support with no set end date, typically in long marriages (Correct answer)
- A one-time payment made at divorce
- Alimony that automatically adjusts with inflation
Correct answer: Long-term spousal support with no set end date, typically in long marriages
Permanent alimony is ongoing support without a fixed end date, typically awarded in long marriages where one spouse has significantly lower earning capacity.
Question 4: What typically terminates a spousal support obligation?
- The paying spouse getting a new job
- The receiving spouse remarrying or cohabiting with a new partner (Correct answer)
- The couple's children turning 18
- Five years passing from the divorce date
Correct answer: The receiving spouse remarrying or cohabiting with a new partner
Most spousal support orders terminate automatically when the receiving spouse remarries, and many states also allow termination when the recipient cohabits with a romantic partner.
Question 5: How does the Tax Cuts and Jobs Act of 2017 affect alimony payments for divorces finalized after December 31, 2018?
- Alimony became tax-free for the paying spouse and deductible for the recipient
- Alimony is no longer deductible for the payer and not taxable income for the recipient (Correct answer)
- Alimony tax rules remained unchanged
- Alimony payments must now be reported as business income
Correct answer: Alimony is no longer deductible for the payer and not taxable income for the recipient
For divorces finalized after December 31, 2018, the Tax Cuts and Jobs Act eliminated the alimony tax deduction for payers and removed it as taxable income for recipients.
Question 6: What is 'reimbursement alimony'?
- Alimony paid to cover legal fees
- Support paid to compensate a spouse who supported the other through education or career advancement (Correct answer)
- A refund of overpaid alimony
- Support based on the length of the marriage only
Correct answer: Support paid to compensate a spouse who supported the other through education or career advancement
Reimbursement alimony compensates a spouse who financially supported the other through school or career training during the marriage, helping repay that investment.
What is 'alimony' in a divorce?