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 in New Mexico. Alimony may be awarded in the form of property or money paid by one spouse to another. The purpose of alimony is to offset any unfair economic effects of a divorce by providing a continuing income to a non-wage earning or lower-wage earning spouse.

To be eligible for alimony, spouses in all states, including New Mexico, 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. For a summary of alimony provisions in New Mexico, go to divorcesource.com.

In New Mexico, alimony may be paid in a lump sum or through periodic payments. There are four types of alimony: rehabilitative, transitional, permanent, and lump sum. Rehabilitative is the most commonly awarded type of alimony and may include payments for the education necessary for the recipient spouse to earn income and become self-sufficient. Transitional alimony may be ordered to supplement the income of a spouse for a limited amount of time. Permanent alimony is paid regularly for an indefinite period of time or until the payee petitions the court to modify or discontinue the payments. Lump sum alimony is a single amount and is usually made in one payment or a series of installments.

Unless the divorce decree states that alimony is non-modifiable, either party may petition the court for modification if a change of circumstances warrants it.

The type and amount of alimony awarded depends on a variety of factors.  New Mexico law recommends that courts consider the following factors when awarding alimony:

• Age and health of the spouses
• Means of support for the spouses
• Current and future earnings and the earning capacity of the spouses
• Good-faith efforts of the spouses to maintain employment or to become self-supporting
• Reasonable needs of the spouses
• Length of the marriage
• Amount of property awarded or confirmed to each spouse
• Type and nature of assets of each spouse
• Type and nature of liabilities of each spouse
• Income produced by property owned by each spouse
• Agreements entered into by the spouses in contemplation of a divorce or separation

In the United States, alimony is treated differently tax wise from child support payments. In New Mexico, 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. Lawyers.com provides a comprehensive overview of divorce and alimony law in the state of New Mexico.