Spousal Support (Alimony) & Maintenance

Yes, spousal support is the same as alimony. Both terms refer to the financial assistance one spouse may be required to pay to the other following a divorce or legal separation. In Arizona, the terms are used interchangeably in legal contexts, and the laws governing them are found under Arizona Revised Statutes (A.R.S.) § 25-319.

This statute outlines the conditions under which spousal support may be awarded and the factors considered in determining the amount and duration of the support.

To obtain spousal support in Arizona, one must file a petition for spousal maintenance as part of the divorce or legal separation proceedings. The court will evaluate several factors to determine eligibility and the appropriate amount of support. These factors include:

• The length of the marriage.
• The standard of living established during the marriage.
• The age, employment history, earning ability, and physical and emotional condition of both spouses.
• Contributions made by the spouse seeking maintenance to the educational opportunities of the other spouse.

The court’s primary goal is to ensure that the spouse requesting support can meet their reasonable needs and maintain a standard of living similar to that enjoyed during the marriage.

The duration of spousal support in Arizona varies based on the circumstances of each case. According to A.R.S. § 25-319, spousal maintenance can be temporary or permanent. 

Temporary support may be awarded during the divorce process, while longer-term support is typically based on the length of the marriage and the recipient’s ability to become self-sufficient.

Factors influencing the duration include:

• The time necessary for the recipient to acquire sufficient education or training to find appropriate employment.
• The length of the marriage, with longer marriages often resulting in longer support periods.
• The age and health of the recipient, which may affect their ability to work.

The tax implications of spousal support have changed due to recent tax reforms. Prior to 2019, spousal support payments were tax-deductible for the payer and considered taxable income for the recipient. 

However, under the Tax Cuts and Jobs Act of 2017, for divorce or separation agreements executed after December 31, 2018, spousal support payments are no longer tax-deductible for the payer and are not considered taxable income for the recipient.

Calculating spousal support in Arizona involves an analysis of various factors as outlined in A.R.S. § 25-319. The court considers:

• The financial resources of the spouse seeking maintenance, including marital property apportioned to them and their ability to meet their needs independently.
• The comparative earning capacities of both spouses.
• The contribution of the spouse seeking maintenance to the educational or career opportunities of the other spouse.
• The ability of the paying spouse to meet their needs while paying support.

There is no fixed formula for calculating spousal support in Arizona, so each case is assessed individually to determine a fair and equitable amount.