Summary of Ohio Alimony Law

Alimony (also known as spousal support or maintenance) is the court-ordered financial support of one spouse by the other spouse as a part of a legal separation or a divorce.

In Ohio, after determining the division or disbursement of the parties' property, the court determines an award of alimony (spousal support). An award of spousal support may be allowed in real or personal property, or both, or by decreeing a sum of money, payable either in gross or by installments, from future income or otherwise, as the court considers equitable.

In determining whether spousal support is appropriate and reasonable, and in determining the nature, amount, and terms of payment, and duration of spousal support, which is payable either in gross or in installments, courts consider the following factors:

• (a) The income of the parties, from all sources, including, but not limited to, income derived from property divided, disbursed, or distributed in the divorce settlement
• (b) The relative earning abilities of the parties
• (c) The ages and the physical, mental, and emotional conditions of the parties
• (d) The retirement benefits of the parties
• (e) The duration of the marriage
• (f) The extent to which it would be inappropriate for a party, because that party will be custodian of a minor child of the marriage, to seek employment outside the home
• (g) The standard of living of the parties established during the marriage
• (h) The relative extent of education of the parties
• (i) The relative assets and liabilities of the parties, including but not limited to any court-ordered payments by the parties
• (j) The contribution of each party to the education, training, or earning ability of the other party, including, but not limited to, any party's contribution to the acquisition of a professional degree of the other party
• (k) The time and expense necessary for the spouse who is seeking spousal support to acquire education, training, or job experience so that the spouse will be qualified to obtain appropriate employment, provided the education, training, or job experience, and employment is, in fact, sought
• (l) The tax consequences, for each party, of an award of spousal support
• (m) The lost income production capacity of either party that resulted from that party's marital responsibilities
• (n) Any other factor that the court expressly finds to be relevant and equitable

Courts may award maintenance in the following situations:

First, a court may award maintenance for a spouse during a period of mental or physical incapacity. In order to do so, a court must find a spouse to be physically or mentally incapacitated to the extent that the ability of the incapacitated spouse to support himself or herself is materially affected.

Second, a court may award maintenance in an amount and for a period of time that it considers appropriate if the court finds that:

• (a) a spouse lacks sufficient property, including marital property apportioned to the spouse, to provide for the spouse's needs; and
• (b) the spouse is the custodian of a child whose physical or mental incapacity requires the custodian to forgo employment;

Courts may award maintenance in the following situations:

First, a court may award maintenance for a spouse during a period of mental or physical incapacity. In order to do so, a court must find a spouse to be physically or mentally incapacitated to the extent that the ability of the incapacitated spouse to support himself or herself is materially affected.

Third, a court may award what is called “rehabilitative maintenance” in an amount that it considers appropriate and for a period of time not to exceed three years from the court’s final decree, after the court considers:

• (a) the educational level of each spouse at the time of marriage and at the time the action is commenced;
• (B) whether an interruption in the education, training, or employment of a spouse who is seeking maintenance occurred during the marriage as a result of homemaking or child care responsibilities, or both;
• (C) the earning capacity of each spouse, including educational background, training, employment skills, work experience, and length of presence in or absence from the job market; and
• (D) the time and expense necessary to acquire sufficient education or training to enable the spouse who is seeking maintenance to find appropriate employment.

Modifying & Terminating Alimony Orders in Ohio

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 “changed circumstances” of the parties warrants such a modification.

When do Alimony Payments End?

Any award of spousal support terminates upon the death of either party, unless the order containing the award expressly provides otherwise.

A court generally may not increase or decrease the amount of money paid as alimony unless the court determines that the circumstances of either party have changed and unless one of the following cases applies:

• • In the case of a divorce, the decree or a separation agreement of the parties to the divorce that is incorporated into the decree contains a provision specifically authorizing the court to modify the amount or terms of alimony or spousal support.
• • In the case of dissolution of marriage, the separation agreement that is approved by the court and incorporated into the decree contains a provision specifically authorizing the court to modify the amount or terms of alimony or spousal support.

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