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 also known as spousal support. Alimony is usually a monthly financial allowance paid by one spouse to another. In Iowa, the purpose of alimony is not to punish a guilty spouse. Rather, it is to lessen the financial burden felt by a non-wage earning or lower-wage earning spouse during a divorce. 

To be eligible for alimony, spouses in all states, including Iowa, must have been legally married. Alimony is usually based on a settlement agreement made between the spouses or the discretion of a judge. In most states, alimony awards lack the enforcement power that child support orders have, which include wage garnishment and property liens. Recipient spouses do have the option of returning to court to force payment through a contempt action.

There are three types of alimony in Iowa. They are: traditional, rehabilitative, and reimbursement. Traditional alimony is payable indefinitely or for as long as a spouse is not capable of supporting himself or herself. Self-sufficiency is the goal of rehabilitative alimony, which is meant to help a spouse obtain education or training. Rehabilitative alimony may be limited or paid for an extended period of time, depending on a former spouse's needs. According to iadivorce.com, reimbursement alimony is “predicated upon economic sacrifices made by one spouse during the marriage that directly enhance the future earning capacity of the other.” It resembles a property award, but it is based on the future earning capacity of the recipient spouse and is fixed at the time the divorce decree is entered.

According to Iowa Code section 598.21(3), courts should consider the following factors when awarding alimony in Iowa:

• The length of the marriage
• The age and physical and emotional health of the parties
• The distribution of property
•  The educational level of each party at the time of marriage and at the time the action is commenced
•  The earning capacity of the party seeking maintenance, including educational background, training, employment skills, work experience, length of absence from the job market, responsibilities for children under either an award of custody or physical care, and the time and expense necessary to acquire sufficient education or training to enable the party to find appropriate employment
• The feasibility of the party seeking maintenance to become self-supporting at a standard of living reasonably comparable to that enjoyed during the marriage, and the length of time necessary to achieve this goal
• The tax consequences to each party
• Any mutual agreement made by the parties concerning financial or service contributions by one party with the expectation of future reciprocation or compensation by the other party
• The provisions of an antenuptial agreement
• Other factors the court may determine to be relevant in an individual case

In the United States, alimony is treated differently tax wise from child support payments. In Iowa, 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.  For a comprehensive summary of alimony and divorce law in Iowa, go to lawyers.com.