Divorce Spousal Support and Alimony

Question 1

What is 'alimony' in a divorce?

Accepted Answer

Financial support paid by one ex-spouse to the other after divorce

Answer

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'?

Accepted Answer

Temporary support intended to help a spouse become financially self-sufficient

Answer

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'?

Accepted Answer

Long-term spousal support with no set end date, typically in long marriages

Answer

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?

Accepted Answer

The receiving spouse remarrying or cohabiting with a new partner

Answer

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?

Accepted Answer

Alimony is no longer deductible for the payer and not taxable income for the recipient

Answer

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.

Divorce Practice Test

Divorce Practice Test

Divorce Spousal Support and Alimony