ABA Family Legal Guide

Family Law

3.4 Separation, Annulment, and Divorce

Alimony/Maintenance

When do courts award alimony?

A court will order alimony on the basis of one spouse's need or entitlement and the other spouse's ability to pay. Although most alimony payments are made from men to women, it is possible that a well-off woman could be required to pay support to her economically dependent husband. Alimony is awarded less often now because there are more two-income couples and fewer marriages in which one person is financially dependent on the other. A person who pays support may deduct it from his or her income for tax purposes; the one who receives it must pay taxes on it (unless the parties agree otherwise).