Summary of Pennsylvania Alimony Law

The laws of Pennsylvania governing alimony and spousal support are generally contained in the Pennsylvania Consolidated Statutes at Chapter 37 of Title 23, and may be found here (click on the link, then click on “Title 23,” “Part IV. Divorce,” and “Chapter 37”).

Factors Affecting the Amount and Duration of Alimony

A court may consider a variety of factors when determining whether to grant alimony and in determining the nature, amount, duration, and manner of payment of alimony. These factors include:

• (1) The relative earnings and earning capacities of the parties.
• (2) The ages and the physical, mental and emotional conditions of the parties.
• (3) The sources of income of both parties, including, but not limited to, medical, retirement, insurance or other benefits.
• (4) The expectancies and inheritances of the parties.
• (5) The duration of the marriage.
• (6) The contribution by one party to the education, training or increased earning power of the other party.
• (7) The extent to which the earning power, expenses or financial obligations of a party will be affected by reason of serving as the custodian of a minor child.
• (8) The standard of living of the parties established during the marriage.
• (9) The relative education of the parties and the time necessary to acquire sufficient education or training to enable the party seeking alimony to find appropriate employment.
• (10) The relative assets and liabilities of the parties.
• (11) The property brought to the marriage by either party.
• (12) The contribution of a spouse as homemaker.
• (13) The relative needs of the parties.
• (14) The marital misconduct of either of the parties during the marriage.
• (15) Tax ramifications of the alimony award.
• (16) Whether the party seeking alimony lacks sufficient property, including, but not limited to, property distributed in the divorce, to provide for the party's reasonable needs.
• (17) Whether the party seeking alimony is incapable of self-support through appropriate employment.

Modifying Orders for Spousal Support

A court may increase or decrease the amount of money paid as alimony if either spouse requests it from a court “upon changed circumstances of either party of a substantial and continuing nature” (see the Pennsylvania Consolidated Statutes at Title 23, Chapter 37, Section 3701).

That is, if either spouse can show changed circumstances that are substantial and continuing, then a court may modify or terminate alimony.

When do Alimony Payments End?

Alimony may only last for period of time specified in a court order. Or it may last for an indefinite period of time (as long as that indefinite period of time is “reasonable under the circumstances.”)

In general, alimony that has been granted for an indefinite period of time terminates when either party dies or when the recipient spouse remarries. In some cases, alimony can end if the recipient spouse continuously cohabitates with another person and that other person provides some degree of support to the recipient spouses.

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