At present, the impact of the child support guidelines on alimony is still unclear. In low-to middle-income ranges (incomes of $75,000 and lower), a probate court is unlikely to add an alimony component to the child support figure. With higher levels of income, there is typically a combination order of child support and alimony, often approximately 36 to 40 percent of the noncustodial parent’s gross income, but allocating the figure between nondeductible child support and deductible alimony-to give the noncustodial parent a slight tax break.
If the noncustodial parent earns over $100,000, (the limit of the child support guidelines applicability,) that additional income may be used as a source of alimony. Alimony is tax-deductible to the spouse paying it and includable in income to the spouse receiving it, while child support is nondeductible to the spouse paying it and nontaxable to the spouse receiving it.
Typically, support ends or is substantially reduced when the children reach “emancipation” (age 18 in Massachusetts,) although support is often extended to cover the period of time when a child is in college because a college-age child is typically not self-supportive and remains dependent on his or her parents, at least until graduation. The law now allows child support to continue until age 23 if the child is a student or otherwise dependent upon the custodial parent.
In a marriage of short duration (less than five years) with no children and a nonworking spouse, alimony for any extended length of time is unusual. Typically, short-term “rehabilitative” alimony, (six months to three years, depending on the age and employability of the nonemployed spouse,) is considered appropriate in order to give the nonworking spouse time to retrain and seek employment. In a short-term marriage with no children, if both parties are employed, even at very different income levels, alimony or maintenance is seldom awarded.
In a long-term marriage (longer than 18 years), even if all the children are emancipated, if one spouse has spent the entirety of the marriage as a homemaker, most courts and attorneys will agree that absent some compelling circumstances, the homemaker spouse will be entitled to “indeterminate” alimony and support (that is, until death or remarriage), based on the reality that 20-25 years away from the job market preclude the vast majority of homemakers from obtaining any kind of paid meaningful employment. The rule of thumb in this situation is an alimony award of 20 to 30 percent of the wage-earning spouse’s income.
While support figures can be determined in a variety of ways, and the parties and attorneys can try to exercise some creativity in devising solutions, the hard reality is that in most middle-income families, divorce is an economically difficult situation, and neither party is able to maintain the same standard of living that the couple enjoyed prior to the separation. Increasingly, I am advising my nonemployed clients, (who are most often women with school-age children,) to begin thinking in terms of retraining for a career and some kind of employment, because they will most likely need to supplement support from the employed spouse and be self-supporting or somewhat self-supporting when the children are grown.
By: Julie A. Dialessi-Lafley, Esquire