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 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. Marital misconduct is not a factor when awarding alimony in Wisconsin.

To be eligible for alimony, spouses in all states, including Wisconsin, 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 divorce law in Wisconsin, 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.

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

• Length of the marriage
• Division of the property
• Education level of each spouse
• Age and health of the spouses
• Contribution by one spouse to the education or training of the other spouse
• Earning capacity of spouse seeking maintenance
• Feasibility that spouse seeking maintenance can become self-supporting at a standard of living comparable to that which existed during marriage and the length of time necessary to achieve that goal
• Tax consequences to each spouse
• Mutual agreement made before or during the marriage regarding financial support

In the United States, alimony is treated differently tax wise from child support payments. In Wisconsin, 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 full explanation of divorce and alimony laws in the state of Wisconsin, go to lawyers.com.