Sometimes referred to as alimony, spousal maintenance or spousal support refers to payments which one spouse pays to the other to help them transition to life as a single person. Maintenance payments are generally made by the spouse with the higher income and paid to the spouse with the lower income.

The purpose of spousal support is to restrict any one-sided negative financial effects of a divorce by providing an ongoing source of revenue to a spouse who earns less than his or her partner. The rationale behind spousal support is that one spouse—often the wife, but stay-at-home husbands are more common than ever—may have chosen to sacrifice a career to care for the family. Someone who has been out of the workforce and suddenly gets divorced will need time to acquire new skills and employment support himself or herself. Maintenance may also be appropriate to help an economically-disadvantaged spouse maintain a similar standard of living as compared to the one established in the marriage.

Who Pays Spousal Support?

The sweeping new tax law that President Trump signed in December of last year may significantly affect those who pay alimony or spousal maintenance in the future. One provision of the tax plan eliminates the 75-year-old tax deduction for maintenance payments. More than 800,000 couples get divorced each year, and in many of those cases, one spouse is required to pay some sort of spousal maintenance. Interestingly, some divorce attorneys are noticing an increase in divorce filings that may be due to couples wanting to finalize their divorce before the new alimony provision takes effect in 2019. Any divorce that finalizes on or after January 1, 2019 will be subject to the new law.

Tax Plan Eliminates Alimony Tax Deduction

Under the current tax laws, those who pay spousal maintenance are usually able to deduct those payments from their taxes. Right now, every dollar which a person pays in maintenance payments reduces the payer’s taxable income by the same amount. However, the new tax law will disallow divorcees from deducting spousal maintenance payments. Those who finalize their divorce in 2018 before the new plan takes place will get to deduct their spousal maintenance payments for the entire duration of their payment order. Some are concerned that the elimination of the deduction will increase the financial strain of paying maintenance and deprive the lower-earning spouse of vital income.

If you get a divorce in Illinois, and you have children, you will almost certainly be required to pay child support if you are the parent with less parenting time. It is the policy of the state that children are owed support from both of their parents if at all possible, so that right is not vested in either you or your spouse. You may or may not be asked to pay spousal support, also called maintenance, depending on the specifics of your case. Whether you are required to pay one or both, however, it is possible to request a modification to both of these payments if it is deemed appropriate.

Child Support Changes

Child support may be modified every three years without any other cause, or it may be modified when there is a “substantial change in circumstances,” most often due to a change in the supporting parent’s income. While every judge will define “substantial”’ differently, the law does stipulate a minimum standard—specifically, a deviation of at least 20 percent (but no less than $10 per month) from the existing order. Judges are not required to order child support strictly according to statutory guidelines, but if they do not, they must enter a finding regarding why the guidelines were not appropriate.

Despite the beliefs of many, spousal support—also called maintenance—is not a given in Illinois divorce cases. It must be shown affirmatively why such payments would be necessary, with all the attendant proof. It is also not to be confused with child support, which is a duty owed to the child, not the former spouse. The rationale by which many judges order spousal support may seem confusing, but it can be better understood if one examines the wider picture in a divorce context.

Multiple Factors Determine Awards

The relevant statute on spousal support in Illinois states that it may be awarded, without regard to marital misconduct, after the court has examined and weighed all the relevant factors as to whether or not an award is appropriate. Most of the time, if maintenance is granted, it is to remedy a deficiency in one spouse’s earnings or earning potential. For example, if one spouse was the primary breadwinner during the marriage, and the other stayed at home to raise the children, the homemaker spouse will be more likely to receive maintenance because he or she has been out of the workforce for years and may need to refresh their training or knowledge.

Long-term spousal maintenance, or alimony, is designed to help a spouse who was in a lengthy marriage and is unable to earn an independent living following divorce. An Illinois court will consider a number of factors in deciding when and how much alimony to award. A judge may also subsequently modify an award if there is a change in financial circumstances.

For example, if the spouse receiving maintenance suddenly experiences an increase in his or her income, the court may reduce the ex-spouse's obligations. In this context, “income” can refer to any money received by the spouse. It does not necessarily mean taxable income as defined by the Internal Revenue Service.

Court Reduces Maintenance Due to Family Gifts