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. The purpose of alimony in North Carolina is to help support a spouse who is either substantially dependent upon the other spouse for his or her maintenance and support or is substantially in need of such maintenance and support.

To be eligible for alimony, spouses in all states, including North Carolina, must have been legally married. Alimony is usually based on a settlement agreement made between the spouses or the discretion of a judge. In North Carolina, alimony may be based on marital fault. When the dependent spouse has committed acts of illicit sexual behavior, courts do not require the supporting spouse to pay alimony. If the supporting spouse has also committed acts of illicit sexual behavior, then the court is permitted to award alimony. If only the supporting spouse has committed such acts, then the court must award alimony. For a summary of divorce and alimony law in North Carolina, go to divorcesource.com.

Under North Carolina law, temporary alimony may be awarded while a divorce is pending. Most alimony awards in the state are for a specific amount of time, as opposed to being indefinite. Alimony awards in North Carolina may be modified by the court through a showing of a substantial change in circumstances, such as the remarriage of the supported spouse or the death of either of the spouses.

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

• Marital misconduct
• The relative earnings and earning capacities of the spouses
• The amount and sources of earned and unearned income of the spouses
• The ages and physical, mental, and emotional conditions of the spouses
• The length of the marriage
• The relative education of the spouses and the time necessary to acquire sufficient education or training to enable the spouse seeking alimony to find appropriate employment
• The relative assets and liabilities of the spouses
• The contribution of a spouse as a homemaker
• The relative needs of the spouses
• The tax consequences of the alimony award

In the United States, alimony is treated differently tax wise from child support payments. In North Carolina, 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.  Lawyers.com provides a comprehensive review of divorce and alimony laws in North Carolina.