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 maintenance in New York. Alimony is usually a monthly financial allowance paid by one spouse to another. In New York, maintenance is designed to help a spouse gain economic independence and is meant to continue only for as long as it is required to render the recipient self-sufficient. Maintenance should also give the recipient spouse the appropriate incentive to become financially independent.

To be eligible for alimony, spouses in all states, including New York, must have been legally married. Alimony is usually based on a settlement agreement made between the spouses or the discretion of a judge. New York courts may award maintenance to either spouse, and they may also order temporary maintenance to be paid while the divorce is pending. Most alimony awards in New York are for a specific amount of time, as opposed to being indefinite. For a summary of divorce law in New York, go to divorcesource.com.

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 awarded type of 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 New York, maintenance can generally be put to an end based on an agreement made between the parties as a result of a substantial change in the financial circumstances of either party, such as a modification in a spouse's employment situation or the remarriage of the recipient spouse.

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

• The length of the marriage
• The conduct of the parties during the marriage
• Age and health of the parties
• Occupations of the parties and their incomes and sources of income
• Vocational skills and employability of the parties
• Assets and liabilities of the parties
• Any special needs of the parties
• The opportunity for the parties to acquire future income and assets

In the United States, alimony is treated differently tax wise from child support payments. In New York, maintenance 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 complete review of divorce and alimony laws in the state of New York.