Alimony, also called spousal support or maintenance, is a court-ordered payment from one spouse to the other after separation or divorce. Each state sets its own rules, so whether it's awarded, how much and for how long depend on where you divorce. Federal tax rules are the same everywhere: for agreements made after 2018, the payer can't deduct alimony and the recipient doesn't count it as income.
That's the framework. The details vary so much by state that the same couple could get very different results in California and Texas, which is why the two are worth comparing.
This is a plain explanation of how the system works, drawn from official court, legislature and IRS pages checked in October 2026. It isn't legal advice, and a family law attorney or your court's self-help center can tell you how the rules apply to you.
Temporary and long-term support
California's courts explain the two stages clearly. Temporary spousal support is paid while the case is going on, and you can ask for it as soon as you file. Long-term support, sometimes called permanent support, is ordered at the end of the case in the judgment. A judge can make a spousal support order in a divorce, a legal separation or a domestic violence restraining order case.
For temporary support, most California courts use a guideline formula to estimate need and ability to pay, but the judge can vary the amount. Court family law facilitators and self-help centers have a computer program that runs the calculation.
California and Texas compared
| Question | California | Texas |
|---|---|---|
| What it's called | Spousal support (or domestic partner support) | Spousal maintenance |
| Who can get it | Decided by the judge using factors in Family Code 4320 | Only if the spouse lacks enough property for minimum reasonable needs and meets a statutory test |
| How long | For marriages that aren't long duration, generally half the length of the marriage | Capped at 5, 7 or 10 years depending on marriage length, with exceptions |
| Amount cap | No fixed cap; guideline formula for temporary support | The lesser of $5,000 a month or 20% of the payer's average monthly gross income |
The Texas cap figure is as of October 2026, from the Texas Family Code.
How the length of support is decided
California Family Code 4320 sets the goal that the supported spouse becomes self-supporting within a reasonable period. Except for marriages of long duration, it says that period generally is one-half the length of the marriage, while leaving the judge discretion to order more or less.
Texas is far more rigid. Under Family Code 8.054, a court generally can't order maintenance for more than five years if the couple was married 10 to 20 years, seven years for 20 to 30 years, and 10 years for 30 years or more, and it must limit the order to the shortest reasonable period. Longer orders are possible where the spouse has a disability or cares for a child with a disability.
Who qualifies in Texas
Texas maintenance starts from a property test: the spouse asking must lack enough property, including separate property, to meet minimum reasonable needs. Then one of these must apply:
- The other spouse was convicted of, or received deferred adjudication for, a family violence offense against them or their child within two years before the divorce was filed or while it's pending.
- They can't earn enough because of an incapacitating physical or mental disability.
- They were married for 10 years or longer and can't earn enough to meet minimum reasonable needs.
- They're the custodian of a child of the marriage who needs substantial care because of a disability.
The tax change most people still get wrong
Here's the insight that changes the numbers in a settlement. Until 2018, alimony was usually deductible for the payer and taxable for the recipient. The IRS says that for divorce or separation agreements executed after 2018, the payer can't deduct the payments and the recipient doesn't include them in income. Older agreements keep the old treatment unless they're modified and the modification expressly says the new rule applies.
Two more IRS rules matter. Child support is never deductible and isn't income. And if an agreement covers both alimony and child support and the payer pays less than the total due, the payments count as child support first. Voluntary payments that aren't required by the agreement aren't alimony at all.
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If you're paying or receiving support, these guides to how much can be taken from your pay through wage garnishment and estimated tax payments explain two cash-flow questions that often follow a divorce.
Changing or ending alimony
Circumstances change, and support orders can be changed through the court. California's courts stress acting fast: a judge can only change temporary support back to the date you filed the request, so waiting costs you. Texas allows a court to review its own maintenance order on request.
Verdict
Alimony is a state-law question with a federal tax answer. Find your state's court self-help pages before you negotiate, because the rules on eligibility, caps and length differ sharply, as California and Texas show. Then build the tax treatment into any figure you agree: since 2019, a dollar of alimony costs the payer a full after-tax dollar and reaches the recipient tax-free.
Frequently asked questions
How does alimony work in the US?
A court orders one spouse to pay the other after separation or divorce, under rules set by each state. For agreements made after 2018, the IRS says alimony isn't deductible for the payer or taxable for the recipient.
How long does alimony last?
It depends on the state. California Family Code 4320 says support generally lasts half the length of a marriage that isn't of long duration. Texas caps most maintenance at 5, 7 or 10 years depending on how long the couple was married.
How is alimony calculated?
Most California courts use a guideline formula for temporary support, which the judge can adjust. Texas caps maintenance at the lesser of $5,000 a month or 20% of the payer's average monthly gross income, as of October 2026.
Is alimony taxable?
Not for agreements executed after 2018. The IRS says the payer can't deduct those payments and the recipient doesn't include them in income. Older agreements usually keep the old rules unless modified.
Is child support the same as alimony?
No. The IRS says child support is never deductible and isn't income, and if a payer pays less than the total due, payments count as child support first.
