Family law: Dissolution of marriages: Alimony

Alimony (also called aliment (Scotland), maintenance (England, Ireland, Northern Ireland, Wales, Canada, New Zealand), spousal support (U.S., Canada) and spouse maintenance (Australia)) is a legal obligation on a person to provide financial support to their spouse before or after marital separation or divorce. The obligation arises from the divorce law or family law of each country.

Child support.

Alimony is not child support, where, after divorce, one parent is required to contribute to the support of their children by paying money to the child's other parent or guardian.

United States.

Child support is considered a payment that a parent is making for the support of their offspring, and the parent who pays it pays the taxes.

The Tax Cuts and Jobs Act of 2017 has changed the federal tax treatment of alimony for divorces and separation agreements signed on or after January 1, 2019, making it identical to that for child support—non-deductible for the payer, and non-taxable for the recipient.