Spousal Maintenance

New York State Maintenance Guidelines

The determination of maintenance or alimony in New York State is governed by DRL Section 236 Part B.  This statute includes maintenance guidelines.

In order to make a legally binding agreement regarding spousal maintenance, the agreement must be in writing, and signed by both spouses with signatures duly acknowledged before a notary public. Also, the agreement must show that both parties have knowledge of the maintenance guidelines.  It is good practice for the agreement to spell out the maintenance guidelines calculation; state whether the spouses are following, or deviating from, said calculation; and if the agreed-upon amount of maintenance is different from the amount provided in the maintenance guidelines calculation, then the agreement should state the reasons for such deviation.

Spousal Maintenance and Taxes

For many years, alimony (or spousal maintenance) was deductible by the payor, and included in the gross income of the payee, for income tax purposes.  That changed with the Tax Cuts and Jobs Act (TCJA), which became law in year 2019.  For alimony obligations in settlement agreements executed after December 31, 2018, the payor cannot deduct alimony, and alimony is not included in the recipient’s gross income, for income tax purposes.

However, if the settlement agreement providing for spousal maintenance was executed prior to January 1, 2019, then the old rule applies:  the payor can deduct alimony, and alimony is included in the recipient’s gross income, for income tax purposes.

Duration of Spousal Maintenance

Alimony usually has a durational limit.  Typically, when alimony is awarded, it is paid until the death of either party, the remarriage of the recipient, or until the expiration of a certain number of years, whichever event shall first occur. The maintenance guidelines have an advisory schedule, which the New York Courts consider, when determining the duration of spousal maintenance.