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Alimony Calculator

Estimate spousal support by state formula, see how TCJA changed alimony tax treatment for post-2018 divorces, and analyze the financial impact on both parties. These are rough estimates only — consult a family law attorney for advice specific to your situation.

Disclaimer: This calculator provides rough estimates only. Alimony (spousal support) varies significantly by state, judge, and individual circumstances. Consult a family law attorney for advice specific to your situation.
Each state has different guidelines or formulas
$
Gross annual income of the higher-earning spouse
$
Gross annual income of the lower-earning spouse
years
Number of years married

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How to Use This Calculator

Support Estimate tab

The default tab. Select your state to apply the appropriate formula (or general estimate), enter the higher earner's income, lower earner's income, and marriage duration. The calculator shows estimated monthly alimony and duration of payments based on your state's guidelines. States like California, New York, Texas, and Illinois have specific formulas; others use judge discretion with general ranges.

Tax Impact (TCJA) tab

This tab shows how the Tax Cuts and Jobs Act changed alimony taxation. For divorces finalized after December 31, 2018, alimony is NOT deductible by the payer and NOT taxable to the recipient. For pre-2019 divorces, the old rules apply: deductible by payer, taxable to recipient. Enter your alimony amount and incomes to see the tax impact for both parties.

Financial Impact tab

Analyze whether a proposed alimony amount is affordable for both parties. Enter both incomes, the proposed monthly alimony, and monthly expenses for each party. The calculator shows post-alimony income, remaining budget after expenses, and percentage of income going to alimony for each side.

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The Formulas

Alimony formulas vary widely by state. Here are the most common approaches:

California: 40% of higher earner income - 50% of lower earner income
Duration: half the marriage length (indefinite if >10 years)

New York: Lesser of: (20% payor - 25% payee) or (40% combined - payee income)
Payor income capped at $228,000 for formula

Texas: Max 20% of payor gross or $5,000/month
Duration: 5/7/10 years based on marriage length

Illinois: 33.33% payor net - 25% payee net, capped at 40% combined net
Duration: 20-100% of marriage length

General estimate: 30% of income difference
Duration: marriage length / 3

Many states (Florida, New Jersey) have no formula and rely on judicial discretion considering factors like marriage duration, standard of living, earning capacity, health, and contributions to the marriage.

TCJA Alimony Tax Rules

The Tax Cuts and Jobs Act (TCJA) of 2017 made a major change to alimony taxation, effective for divorces finalized after December 31, 2018:

Post-2018 Divorces (TCJA rules)

Payer deductionNOT deductible
Recipient taxationNOT taxable income
EffectPayer bears full tax burden

Pre-2019 Divorces (old rules)

Payer deductionYES, above-the-line deduction (old IRC §215)
Recipient taxationYES, taxable income (old IRC §71)
EffectTax burden shifts to lower-bracket recipient

The OBBBA (One Big Beautiful Bill Act) did NOT change these rules — the TCJA alimony provisions remain permanent. If a pre-2019 divorce agreement is modified after 2018, it continues under the old rules unless the modification expressly adopts the new TCJA treatment.

Example

Sarah & Michael — California, 15-Year Marriage

Michael earns $150,000/year. Sarah earns $50,000/year. They divorce in 2025 (TCJA rules apply). 15-year marriage qualifies as long-term in California.

Support Estimate (California formula)

Higher earner income$150,000
Lower earner income$50,000
Formula40% of $150K - 50% of $50K
Monthly alimony$2,917
Annual alimony$35,000
DurationIndefinite (>10 yr marriage)

Tax Impact (TCJA)

Michael (payer)No deduction — pays $35,000/yr after-tax
Sarah (recipient)Receives $35,000/yr tax-free
Under old rules, Michael would save~$8,400/yr in federal taxes (24% bracket)

Under TCJA, Michael pays the full $35,000 with after-tax dollars. Under the old rules, he would have effectively paid ~$26,600 after the tax deduction. Sarah benefits because she keeps the full amount tax-free.

FAQ

For divorces finalized after December 31, 2018, alimony payments are no longer deductible by the payer and no longer taxable to the recipient. This was a major change from the previous rules (IRC sections 71 and 215) where alimony was deductible by the payer and taxable to the recipient. The OBBBA did not reverse this change — it is permanent. Pre-2019 divorce agreements continue under the old rules unless expressly modified to adopt TCJA treatment.
Duration varies by state and marriage length. Short marriages (under 10 years) typically result in alimony lasting 30-50% of the marriage length. Long marriages (over 10-20 years depending on the state) may result in indefinite alimony that is modifiable by the court. Most states allow modification or termination based on changed circumstances. Remarriage or cohabitation by the recipient typically terminates alimony.
Courts consider many factors beyond income, including: marriage duration, standard of living during the marriage, each spouse's earning capacity and education, age and health of both parties, contributions to the marriage (including homemaking and child-rearing), property division, and any marital misconduct (in some states). The goal is generally to allow both parties to maintain a reasonable standard of living.
In most states, alimony can be modified if there is a substantial change in circumstances, such as job loss, significant income change, disability, or retirement. Cohabitation or remarriage by the recipient typically terminates alimony. Some agreements include non-modifiable provisions, but courts retain jurisdiction to modify in most cases. The payer must typically petition the court for modification.
Yes. Alimony (spousal support) is paid to a former spouse to help maintain their standard of living. Child support is paid to support the children and is calculated separately using different formulas. Child support takes priority over alimony in most states. Child support is never tax-deductible and is always tax-free to the recipient. Unlike alimony, child support cannot be discharged in bankruptcy.

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