Summary: Alimony, called spousal support or maintenance in most states, is court-ordered support paid by one ex-spouse to the other. A few states use formulas: Illinois awards 33.33 percent of the payer's income minus 25 percent of the recipient's; Texas caps court-ordered maintenance at the lesser of $5,000 per month or 20 percent of gross income; Colorado publishes an advisory 40/50 formula. Most states instead weigh factors like marriage length, earning capacity, and standard of living. For divorces finalized after 2018, alimony is neither deductible by the payer nor taxable to the recipient under federal law.
How alimony is actually decided
Alimony has one purpose: preventing an unfair economic cliff after divorce. Courts ask two questions: does the recipient need support, and can the payer afford to pay it? Everything else is detail around those two questions.
In formula states, the math comes first. Illinois applies its guideline (33.33 percent of the payer's net income minus 25 percent of the recipient's) when combined income is under $500,000, then lets judges deviate for cause. Texas starts from its cap (the lesser of $5,000 per month or 20 percent of gross income) and layers on eligibility rules, including a 10-year marriage threshold for most awards. Colorado's advisory formula (40 percent of the higher income minus 50 percent of the lower) guides temporary orders.
In factor states, which are the majority, judges weigh a statutory list: length of the marriage, each spouse's age and health, earning capacity and education, contributions as a homemaker, the marital standard of living, and sometimes fault. Two judges can look at the same facts and land in different places, which is why factor-state estimates are ranges, not numbers.
Duration follows marriage length more than anything else. Short marriages (under 10 years) often draw support for about half the marriage length. Long marriages (20-plus years) can draw longer or indefinite awards in many states. Rehabilitation support, paid while the recipient retrains or re-enters the workforce, is time-limited by design.
Worked example
Illinois formula: payer nets $8,000/month, recipient nets $3,000/month. 33.33 percent of $8,000 is $2,666; 25 percent of $3,000 is $750. Guideline support: $2,666 minus $750 = $1,916/month.
Texas cap: payer grosses $12,000/month. 20 percent is $2,400, under the $5,000 cap, so the ceiling is $2,400/month, subject to the 10-year marriage eligibility rule and duration caps.
Colorado advisory: higher earner $9,000/month, lower earner $2,000/month. 40 percent of $9,000 is $3,600; 50 percent of $2,000 is $1,000. Advisory amount: $2,600/month as a starting point for negotiation.
State alimony formulas at a glance, 2026
How selected states compute guideline support. Most states use factor tests, not formulas. <a href="alimony.csv" download>Download this table as CSV</a>.
| State | Approach | Formula or test |
|---|---|---|
| Illinois | Statutory guideline | 33.33% of payer net income minus 25% of recipient net income (under $500k combined; judges may deviate) |
| Texas | Statutory cap | Lesser of $5,000/month or 20% of payer gross income; 10-year marriage threshold for most awards |
| Colorado | Advisory guideline | 40% of higher income minus 50% of lower income (advisory for temporary orders) |
| California | Factor test | Marital standard of living plus 14 statutory factors; DissoMaster software common for temporary orders |
| New York | Formula with cap | Statutory formula up to the income cap ($228,000); judges weigh factors above it |
| Florida | Four statutory types | Bridge-the-gap, durational, rehabilitative; 2023 reforms ended permanent alimony |
Alimony guides
- How Alimony Is Calculated by State: formulas, factor tests, and what judges weigh
- Types of Alimony: Temporary, Rehabilitative, Durational, Permanent: the four main kinds and when each applies
- Is Alimony Tax Deductible After 2018? The TCJA Rules: the post-2018 tax treatment, plainly explained
- How Long Does Alimony Last? Duration Rules by Marriage Length: how courts set the end date
- Modifying Alimony After Job Loss: How It Works: when support can be reduced, suspended, or ended
Related tools
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- Probate Cost Calculator: What settling an estate really costs
Frequently asked questions
How is alimony calculated?
A few states use formulas: Illinois (33.33% of payer income minus 25% of recipient income), Texas (capped at the lesser of $5,000/month or 20% of gross), Colorado (advisory 40/50). Most states weigh factors like marriage length, earning capacity, and standard of living.
Is alimony tax deductible?
Not for divorces finalized after December 31, 2018. Under the Tax Cuts and Jobs Act, the payer cannot deduct it and the recipient does not report it as income. Pre-2019 agreements keep the old treatment unless modified.
How long does alimony last?
It scales with marriage length. Short marriages often draw support for about half the marriage length; 10-to-20-year marriages draw longer awards; 20-plus-year marriages can draw long-term or indefinite support in many states.
Can alimony be changed later?
Usually yes. Most states allow modification when there is a substantial change in circumstances, such as job loss, a big raise, remarriage of the recipient, or retirement. Some lump-sum or non-modifiable awards are exceptions.
Data current as of October 2026. Sources: 750 ILCS 5/504 (Illinois); Texas Family Code 8.055; Colorado advisory maintenance guideline; IRS (TCJA alimony rules). This tool gives planning estimates only and is not legal advice. Consult a licensed family law attorney in your state.