Alimony is financial support paid to one spouse by the other, usually a husband to a wife. It may be paid in one lump sum or in installments and can be temporary or permanent. Courts increasingly view it as transitional. The payments are tax deductible to the payor and taxable to the payee. Alimony is not dischargeable in bankruptcy. In the United States, no two states award alimony in the same way.

Many courts have accepted the idea of using equitable distribution of property to meet future financial needs, and many equitable distribution statutes name alimony as a factor in dividing property. Some states consider fault or misconduct by either spouse a relevant factor in determining alimony, and some do not consider fault at all. While fault may still be a factor in determining alimony in some jurisdictions, courts today normally consider need, ability to pay, length of marriage, age and the health of the parties. Courts are mindful of the economic hardships a divorce may cause, for instance, to a stay-at-home mother who must rejoin the workforce.

Contrary to what many people believe, alimony is awarded in only about 15 percent of all divorces, according to Gayle Rosenwald Smith, a Philadelphia lawyer who specializes in marriage and family law. Historically, courts viewed alimony as the continuation of a husband's obligation to support his wife, but now alimony may be granted to either spouse depending on his or her ability to earn a living and the ability of the other spouse to pay. Alimony remains more common in situations where one parent wishes to stay home to care for children for a specific period of time.

Woman can no longer discount the possibility they may pay alimony, although while former husbands have in fact been awarded alimony, such cases are the exception, and usually happen when the wife earns a very high salary. Although there are no official statistics on this trend, wives today are the primary breadwinners in one-third of all marriages, according to the federal Bureau of Labor Statistics, leaving them at risk of paying maintenance should the marriages crash.

In the nearly 30 years since the U.S. Supreme Court ruled against gender discrimination in alimony, few male beneficiaries have stepped forward to talk about it, but today, men in growing numbers are receiving alimony for the classic reasons that women traditionally did. A common argument is that they sacrificed their careers for the sake of their wives'. "Call it the dark side of the liberation coin," says Raoul Felder, a West Coast celebrity divorce lawyer.

There are alimony calculators that accountants and attorney's use to maximize the amount of tax-deductible alimony and net alimony for both parties so the IRS receives less.

Alimony payments must be properly identified and leave a paper trail. Receiving payments by personal check or by garnished wages from the spouses' employer is easily documented. A party should consider his or her spouse's age, job status and remarriage possibilities to ensure the realistic payment amount and dependability. For instance, a party should consider a former spouse's possible retirement for its impact on alimony payments. Divorcing parties should review IRS Publication 504, "Divorced or Separated Individuals," for information on how to determine and label alimony amounts.

Alimony, like child support, can be adjusted by court order when there is a change in the payee's circumstances, such as loss of employment or change in health. A court can't adjust the support without a party proving that he or she cannot afford to pay the agreed amount. So simply not paying for months is not recommended as the court can order a person to pay the amount past due plus future due payments.