Texas does not have true “alimony” as it is known in other states.  However, in 1995, the Texas legislature passed legislation that provides for spousal support, called spousal maintenance. Under the Texas statutory scheme, there is no entitlement to spousal support.  A trial court only has discretion to award spousal support when the party seeking support meets specific eligibility requirements. Temporary spousal support is frequently granted to take care of the parties’ community estate and basic living needs during the pendency of the divorce. Spousal support after divorce is less frequently awarded, and can only be ordered under specific circumstances. We can advise you whether spousal support is applicable to your particular case under Texas law.

     Spousal support may be ordered if there has been spousal abuse resulting in a criminal conviction. In addition, when the parties have been married for at least ten years, a party is eligible to request spousal support if he or she lacks sufficient property and income to meet minimum reasonable living needs and the party cannot support himself or herself due to: (1) an incapacitating physical or mental disability, (2) a child in the home with a disability requiring substantial care and supervision, or (3) the lack of adequate earning ability. The Texas spousal support laws do not discriminate according to the gender of the parties.

     Absent the agreement of the parties, a court order for spousal support may normally last for no more than three years after the divorce is entered. There is also a presumption that support should not be ordered unless the person seeking payment has been diligent in seeking employment or is receiving training to develop skills needed to become self-supporting. However, these limitations may not apply if the spouse is unable to seek employment due to an incapacitating physical or mental disability. Furthermore, when spousal support is ordered by the court, a party may request a modification of the amount of support if there is a material change in circumstances for either party affected by the support order.

     Although the Texas spousal support laws are very limited, the parties to a divorce may contractually agree to an order that provides for true alimony that exceeds the spousal support allowed by statute.  In such cases, the parties may even contract to continue the post-divorce payments for an extended period beyond three years. This is frequently arranged to give the paying party significant tax advantages while providing a stream of income for the receiving party.

     Whether court-ordered or contractual, Texas post-divorce spousal support may be treated as “alimony” by the Internal Revenue Service, allowing the paying party to deduct the payments from his or her income, while requiring the receiving party to include the payments as income for tax purposes. An experienced family law attorney will carefully draft the divorce paperwork to clarify the parties’ tax reporting responsibilities for cases where alimony or spousal support are involved.