When people divorce in New York, sometimes one party agrees to pay the other party maintenance (formerly called alimony) for a period of time. Usually maintenance is agreeable when there is a substantial disparity in incomes, or when one party stayed home to care for children and lost out on career opportunities, or when one party is disabled and unable to work. The amount and length of time that maintenance payments are made is calculated based on a formula. The amount of maintenance can be calculated using the NYS Maintenance Calculator.
Maintenance is generally awarded to a spouse for the purpose of encouraging economic independence from the other spouse. However, people that are seeking an uncontested divorce usually have already decided how much maintenance is to be paid, if any, regardless of the maintenance formula, and are generally allowed by the Court to do so.
The length of time that maintenance is payable can be between 15% and 50% of the length of the marriage. The length of time for maintenance payable can be calculated using the NYS Maintenance Calculator.
In the years prior to 2018, spousal maintenance was taxable income to the spouse receiving it, and tax deductible to the spouse that paid it. Starting in 2019, Maintenance Awards became tax neutral, meaning there are no tax consequences for either side, much like the tax treatment of child support. (see Tax Cuts and Jobs Act of 2017)