Summary of Florida Alimony Law

Alimony (also referred to as maintenance or spousal support) is the court-ordered financial support of one spouse by the other spouse as part of a legal separation or a divorce (in Florida, a divorce is technically referred to as a “dissolution of marriage”).

The laws of Florida governing alimony are generally contained in Chapter 61 of the Florida Statutes (a link here). Section 61.08 is a good place to start for information about alimony (a link here).

It is a good idea to read the statutes carefully and to consult an attorney to determine the laws’ application in your particular situation.

Factors Affecting the Amount and Duration of Alimony in Florida

In Florida, alimony is not mandatory in a divorce or legal separation. A court may decide not to grant alimony or to limit the amount and duration of alimony depending on the ability of both parties to provide for their own needs.

A court may grant alimony to either party in a proceeding for dissolution of marriage.
There are different types of alimony in Florida. A few of these are:

• • Temporary alimony: This may be awarded while a proceeding for dissolution of marriage is pending.
• • Permanent alimony: More commonly awarded in cases of long-term marriages. Its purpose is so that both spouses can maintain the standard of living set forth in the marriage (or as close to it as possible).
• • Rehabilitative alimony: This may be awarded to the more financially-needy spouse to assist in adjusting to a new life and to aid in obtaining new skills and education.
• • Lump sum alimony: This may be awarded in lieu of permanent alimony. It often represents the amount of money owned from one spouse to another after the sale or division of property pursuant to a dissolution of marriage. Note that a court may award both a lump sum alimony payment and periodic alimony payments in some situations.

A court must consider a variety of economic factors when determining whether to grant alimony and in determining the amount and duration of alimony. These are set forth in Florida Statute 61.08. The factors include:

• • The standard of living established during the marriage.
• • The duration of the marriage.
• • The age and the physical and emotional condition of each party.
• • The financial resources of each party, the nonmarital and the marital assets and liabilities distributed to each.
• • When applicable, the time necessary for either party to acquire sufficient education or training to enable such party to find appropriate employment.
• • The contribution of each party to the marriage, including, but not limited to, services rendered in homemaking, child care, education, and career building of the other party.
• • All sources of income available to either party.

Modifying or Terminating Orders for Spousal Support in Florida

A court may increase or decrease the amount of money paid as alimony if either spouse requests it from a court. It is generally required that a court determine that there has been a “substantial change in circumstances.” This is typically based on the financial circumstances and incomes of the parties and the parties’ access to alternative financial sources.

When do Alimony Payments End?

In general, permanent alimony terminates when either party dies or when the recipient remarries. In certain circumstances, Florida law also permits the termination of alimony payments where the recipient is cohabitating with a person to whom he or she is not married and in a supportive relationship with that person (see Florida Statute 61.14 for more information).

Tax Consequences of Alimony

It is important to understand that there may be tax implications for individuals who pay or receive alimony. According to Section 71 of the Internal Revenue Code, alimony must be included in the recipient’s gross income and can be excluded from the payer’s gross income.

However, it is critical that payments actually qualify as alimony under the law. To qualify as alimony (also according to Section 71 of the Internal Revenue Code), payments must generally meet five conditions:

• (1) The payment is be a cash payment (such as a check or money order)
• (2) The payment is received by (or on behalf of) a spouse under a “divorce or separation instrument”
• (3) The divorce or separation instrument does not designate the payment as a payment which is not includible in gross cross income as alimony and not allowable as a deduction for the payee spouse (under Section 215 of the Internal Revenue Code).
• (4) The payer and payee are not members of the same household at the time payments are made
• (5) There is no liability to make payments after the death of the recipient spouse