Maintenance/Alimony

As part of the divorce judgment, a court may order maintenance payments (formerly known as alimony) to either party for a limited or indefinite period of time after considering factors such as the length of the marriage; the age and physical and emotional health of the parties; the division of property made in connection with the divorce; the educational level of each party at the time of the marriage and at the time of the divorce; the earning capacity of the party seeking maintenance, including the party’s educational and employment background, length of absence from the job market, and child-rearing responsibilities during the marriage; and the contribution of one party to the education, training, and earning power of the other party.

Maintenance payments are taxable as income to the recipient and are a tax deduction to the payer.