In the event of a divorce, if either spouse does not have a separate estate, or if a spouse's assets are not sufficient to offer a means of support, a judge might order alimony, which is known as maintenance in Idaho. Alimony is usually a monthly financial allowance paid by one spouse to another. In Idaho, the purpose of alimony is to provide for a spouse who lacks sufficient property to provide for his or her reasonable needs and is unable to support himself or herself through employment.

To be eligible for alimony, spouses in all states must have been legally married. Alimony is usually based on a settlement agreement made between the spouses or the discretion of a judge. In Idaho, the duration of the marriage is a determining factor in alimony awards, and courts will typically award alimony to a low-income spouse who had been married for at least 10 years. The taxable income generated by both the spouses is another factor used to decide alimony awards. A spouse determined by the court to have committed adultery or desertion may not be eligible for alimony in Idaho.

There are four types of alimony: lump-sum, rehabilitative, temporary, and permanent. Lump sum alimony is calculated by the court and is usually made in one payment. Temporary alimony may be paid for a specific amount of time, usually one or two years, to help one partner become financially independent and “get back on their feet.” Rehabilitative is the most commonly type of awarded alimony and may include payments for the education necessary for the recipient spouse to become self-sufficient. Permanent alimony is paid regularly for an indefinite period of time or until the payee petitions the court to modify or discontinue the payments. 

In most states, remarriage of the recipient spouse will terminate alimony, but termination upon the payer's death is not necessarily automatic. In cases in which the recipient spouse is unlikely to obtain gainful employment because of age or health considerations, the court may order that further support be provided from the payer's estate or life insurance proceeds.

According to Idaho Code Title 32, Chapter 705, the type and amount of alimony awarded depends on a variety of factors:  

• The financial resources of the spouse seeking maintenance
• The time necessary to acquire sufficient education and training to enable the spouse seeking maintenance to find employment
• The length of the marriage
• The age and physical and emotional condition of the spouse seeking maintenance
• The ability of the spouse from whom maintenance is being sought to meet his or her own needs while meeting those of the spouse seeking maintenance
• Tax consequences to either spouse
• The fault of either spouse

In the United States, alimony is treated differently tax wise from child support payments. In Idaho, alimony is deductible for the person who pays it and taxable income for the person who receives it under the rules of the Internal Revenue Service, while child support is not. This can make alimony a tax advantage for the person who pays it and has prompted the federal government to create “hurdle tests” to differentiate between alimony, child support, and property settlement. For a comprehensive overview of the divorce and alimony laws in Idaho, go to lawyers.com.