Massachusetts
Massachusetts Alimony Laws: Types, Duration Limits, and the Reform Act (2026)
Independently fact-checked against primary sources (last audited August 16, 2026). · Reviewed by the RecordingLaw editorial team. How we verify our legal content
Massachusetts overhauled its alimony system with the Alimony Reform Act of 2011, which took effect on March 1, 2012. The law created four distinct types of alimony and set hard durational caps under M.G.L. c. 208, sections 48 through 55. If you are divorcing in Massachusetts or reviewing an existing order, understanding these rules is essential.
Information last verified on June 1, 2026.
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What is alimony in Massachusetts?
Under M.G.L. c. 208, section 48, alimony in Massachusetts is defined as the payment of support from a spouse who has the ability to pay to a spouse in need of support, for a reasonable length of time, pursuant to a court order. Alimony is a separate legal concept from property division, which is handled under M.G.L. c. 208, section 34.
Courts do not award alimony automatically. A spouse must request it, and the court then weighs nine statutory factors before deciding whether to award it, in what form, and for how long. Those factors include the length of the marriage, the age and health of both parties, current and potential income, economic and non-economic contributions during the marriage, the standard of living established during the marriage, each party's ability to maintain that standard, and any financial opportunities either spouse gave up because of the marriage.
Massachusetts also allows courts to extend the length-of-marriage calculation if evidence shows the spouses' economic partnership began during pre-marital cohabitation. That extension can affect which durational cap applies.
The four types of alimony
The Reform Act created four distinct categories. Choosing the right type depends on the length of the marriage and the recipient's circumstances.
General term alimony
General term alimony is periodic support paid to a spouse who is economically dependent on the other. It is the most common form and is the only type available without a five-year marriage restriction. The court sets both an amount and an end date, subject to the caps described in the next section.
Rehabilitative alimony
Rehabilitative alimony is temporary periodic support intended to help a recipient spouse achieve economic self-sufficiency. Self-sufficiency might come through reemployment, vocational training, completion of a degree, or receipt of marital assets. Under M.G.L. c. 208, section 50, rehabilitative alimony may not exceed five years in total.
A court may extend rehabilitative alimony beyond the initial term only if three conditions are met: unforeseen circumstances prevented the recipient from becoming self-sufficient despite genuine effort, the recipient actively pursued independence, and the payer can afford continued payments without hardship.
Reimbursement alimony
Reimbursement alimony is available only when the marriage lasted five years or less. It compensates the recipient for economic or non-economic contributions made to the payer's financial resources during the marriage, such as paying for the payer's professional education or training. Under M.G.L. c. 208, section 51, once ordered, reimbursement alimony cannot be modified by either party. It ends on the recipient's death or a fixed date set by the court.
The standard income guidelines under section 53(b) do not apply to reimbursement alimony. The court sets an amount based on the nature and extent of contributions rather than the parties' current income difference.
Transitional alimony
Transitional alimony is also limited to marriages of five years or less. It helps the recipient adjust to a new lifestyle or location following the divorce. Under M.G.L. c. 208, section 52, transitional alimony cannot last longer than three years from the date of divorce. Like reimbursement alimony, it cannot be modified or extended, and no other form of alimony can replace it once it has been ordered.
How much and how long: the amount cap and durational limits
The 30 to 35 percent income-difference cap
For general term alimony, the amount a court may order is generally the lower of two figures: the recipient's actual need, or 30 to 35 percent of the difference between the gross incomes of the two spouses at the time the order is entered. M.G.L. c. 208, section 53(b) states this rule directly.
When calculating gross income for alimony purposes, courts must exclude capital gains, dividends, and interest income derived from assets that were already divided equitably in the divorce, and any income already factored into a child support calculation. If a payer later takes on a second job or overtime after the original order is entered, that additional income is presumed not to affect the alimony obligation, provided the payer was already working a full-time equivalent schedule.
Durational caps for general term alimony
M.G.L. c. 208, section 49 sets maximum durations for general term alimony based on how many months the marriage lasted:
- Marriage under 5 years: no longer than one-half the number of months of the marriage
- Marriage of 5 to 10 years: no longer than 60 percent of the number of months of the marriage
- Marriage of 10 to 15 years: no longer than 70 percent of the number of months of the marriage
- Marriage of 15 to 20 years: no longer than 80 percent of the number of months of the marriage
- Marriage of 20 or more years: the court may order alimony for an indefinite period
These caps are maximums, not minimums. A court may order a shorter term based on the circumstances. For marriages of 20 or more years, the court has discretion to award indefinite alimony but is not required to do so.
Rehabilitative and transitional caps
Rehabilitative alimony is capped at five years regardless of how long the marriage lasted. Transitional alimony is capped at three years and is limited to marriages of five years or less. Reimbursement alimony has no fixed durational cap but ends on the recipient's death or a court-set date.
When alimony ends: retirement age, remarriage, cohabitation, and modification
Retirement age
Under M.G.L. c. 208, section 49, general term alimony terminates automatically when the paying spouse reaches full retirement age as defined by the federal Social Security program (42 U.S.C. section 416). Full retirement age is currently 67 for individuals born in 1960 or later. The fact that the payer chooses to keep working past that age is not a basis to extend alimony, though a court may set a different termination date at the time of the initial order if good cause is shown.
Remarriage and death
General term alimony ends immediately and automatically on the recipient's remarriage or on the death of either spouse. These are not modifiable outcomes; no court order is needed to effectuate termination.
Cohabitation
If the recipient maintains a common household with another person for a continuous period of at least three months, the payer may seek suspension, reduction, or termination of general term alimony. The statute defines a common household as sharing a primary residence, with or without others. Courts assess cohabitation by examining statements made to third parties about the relationship, economic interdependence, collaborative daily activities, community reputation as a couple, and other relevant evidence.
Cohabitation does not automatically end alimony; the payer must file a complaint for modification. If the cohabitation ends, the recipient may seek reinstatement.
Modification
Either party may seek modification of alimony on a showing of material change of circumstances. Modifiable elements include the form, amount, and duration of an order. However, extending an order past its original termination date requires the higher standard of clear and convincing evidence of a change in circumstances. Courts may not consider the income or assets of a payer's new spouse in a modification proceeding, and income from a second job that began after the original order is presumed irrelevant to modification.
Is alimony taxable, and how it differs from Massachusetts child support
Federal and Massachusetts tax treatment
The Tax Cuts and Jobs Act (TCJA) of 2017 eliminated the federal deduction for alimony paid under divorce agreements executed after December 31, 2018. Payments received under those agreements are also excluded from the recipient's gross income. The IRS confirms this treatment at Topic 452. Pre-2019 agreements retain the old rules: the payer deducts, the recipient reports as income.
Massachusetts conformed to the post-TCJA federal treatment starting January 1, 2022. For tax years 2022 and later, alimony is not deductible by the payer and not taxable to the recipient under Massachusetts law, provided the divorce agreement was executed after December 31, 2018. Agreements executed on or before that date that are later modified may also become subject to the new treatment, depending on how the modification is worded.
How alimony differs from child support
Child support in Massachusetts is governed by the Massachusetts Child Support Guidelines, a separate framework set by the Supreme Judicial Court. Child support is never deductible by the payer and never taxable to the recipient, under either federal or Massachusetts law. Alimony is based on the financial relationship between the spouses; child support is based on the needs of the children and both parents' incomes. The two are calculated separately, and a child support order reduces the gross income available for an alimony calculation.
For more on how Massachusetts calculates support for children, see Massachusetts child support laws.
For a comparison across all states, see Alimony laws by state.
Disclaimer: This page provides general legal information about Massachusetts alimony law, not legal advice. Alimony determinations are highly fact-specific and depend on circumstances that only a licensed Massachusetts family law attorney can evaluate. Nothing on this page creates an attorney-client relationship.
Last updated: June 1, 2026.
More Massachusetts Laws
Frequently Asked Questions
How long does alimony last in Massachusetts?
It depends on the type and how long the marriage lasted. General term alimony is capped at 50 percent of the months married for marriages under 5 years, rising to 80 percent for marriages of 15 to 20 years. Marriages of 20 or more years may receive indefinite alimony. Rehabilitative alimony is capped at 5 years; transitional alimony at 3 years.
Does alimony automatically end when the payer retires in Massachusetts?
General term alimony terminates when the payer reaches full Social Security retirement age, currently 67 for those born in 1960 or later. The payer's choice to continue working past that age does not extend the obligation, unless the court set a different end date in the original order for good cause.
What is the alimony amount cap in Massachusetts?
For general term alimony, the amount should not exceed the recipient's documented need or 30 to 35 percent of the difference between the parties' gross incomes at the time of the order, whichever is lower. Reimbursement alimony uses a different standard based on contributions made during the marriage.
Can alimony be reduced if the recipient moves in with a new partner?
Yes. If the recipient maintains a common household with another person for at least three continuous months, the payer can file to have general term alimony suspended, reduced, or terminated. The payer must bring a modification complaint; alimony does not stop automatically upon cohabitation.
Is alimony taxable in Massachusetts in 2026?
For divorce agreements signed after December 31, 2018, alimony is not deductible by the payer and not taxable income to the recipient under both federal and Massachusetts law. Agreements from 2018 or earlier retain the old rules (deductible for payer, taxable for recipient) unless the agreement has been modified in a way that triggers the new treatment.
What is the difference between rehabilitative and general term alimony in Massachusetts?
General term alimony supports a spouse who is economically dependent and has no fixed short-term cap for longer marriages. Rehabilitative alimony is specifically aimed at helping the recipient become self-sufficient and is limited to a maximum of five years. Rehabilitative alimony may be extended beyond five years only under specific, narrowly defined circumstances.
Can a Massachusetts alimony order be modified after it is entered?
General term and rehabilitative alimony can be modified on a showing of material change of circumstances. Extending an order past its original end date requires clear and convincing evidence. Reimbursement alimony and transitional alimony are not modifiable once ordered.
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Updates
Independently fact-checked against the cited primary sources
Reviewed and approved by an editor
Independently fact-checked against the cited primary sources
Sources and References
- M.G.L. c. 208, Section 48 (Definitions)(malegislature.gov)
- M.G.L. c. 208, Section 49 (General Term Alimony)(malegislature.gov)
- M.G.L. c. 208, Section 50 (Rehabilitative Alimony)(malegislature.gov)
- M.G.L. c. 208, Section 51 (Reimbursement Alimony)(malegislature.gov)
- M.G.L. c. 208, Section 52 (Transitional Alimony)(malegislature.gov)
- M.G.L. c. 208, Section 53 (Amount and Factors)(malegislature.gov)
- M.G.L. c. 208, Section 54 (Modification)(malegislature.gov)
- M.G.L. c. 208, Section 55 (Security)(malegislature.gov)
- IRS Topic 452, Alimony and Separate Maintenance(irs.gov)