Alimony Spousal Support
Alimony varies by state. AAML guideline uses 30% of higher earner income minus 20% of lower earner. Duration: 0.5-1.0× marriage years. State formulas may differ.
| Higher earner income | — |
| Lower earner income | — |
| Income gap | — |
| Monthly support | — |
| Annual support | — |
| Duration | — |
| Lifetime total | — |
Alimony (spousal support) amounts vary by state and judge discretion. The AAML guideline (30% of higher earner income minus 20% of lower earner) is widely cited but not legally binding. State formulas may cap amount or duration.
AAML Formula Explained
The American Academy of Matrimonial Lawyers (AAML) proposed: alimony = 30% of higher earner's income minus 20% of lower earner's. Combined income to recipient should not exceed 40% of total household.
Duration by Marriage Length
Short marriages (<10 yrs): typically 0.5× years. Medium (10-20 yrs): 0.7× years. Long (20+ yrs): 0.85× or lifetime. Texas caps at 10 years. After TCJA, federal alimony is no longer tax-deductible to payer (post-2019 divorces).
State-Specific Variations
NY uses formula but caps at 40% of combined income. MA uses 30-35% of income gap. TX caps at 20% of payor income, $5,000/mo, 10-year max. CA uses discretion (no formula).
Tax Treatment After TCJA
For divorces finalized after 2018, alimony is NOT deductible to payer NOR taxable to recipient (IRC Sec 71). This reversed decades of treatment and changed negotiation leverage significantly.
Last updated May 2026. Sources: AAML Alimony Guidelines, IRC Section 71 (Alimony).