Massachusetts Alimony Laws: Types, Duration Limits, and the Reform Act (2026)

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 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. M.G.L. c. 208, section 34 is the provision that authorizes a court to order either party to pay alimony "under sections 48 to 55, inclusive," and, in addition to or in lieu of alimony, to assign all or part of the marital estate. Alimony and property division are separate awards, but the two remain linked: section 53(c)(1) requires the court to exclude from the alimony income calculation any capital gains, dividend, and interest income deriving from assets equitably divided between the parties under 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. The statute draws each band with its own inclusive and exclusive wording, and the boundaries matter:

• Marriage of 5 years or less: no longer than one-half the number of months of the marriage
• More than 5 years but not more than 10: no longer than 60 percent of the number of months of the marriage
• More than 10 years but not more than 15: no longer than 70 percent of the number of months of the marriage
• More than 15 years but not more than 20: no longer than 80 percent of the number of months of the marriage
• Longer than 20 years: the court may order alimony for an indefinite length of time

Read the endpoints carefully. Indefinite alimony is available only under section 49(c) for a marriage "longer than 20 years," so a marriage of exactly 20 years falls in the 80 percent band under section 49(b)(4), not in the indefinite category. Likewise, a marriage of exactly 5 years takes the one-half cap under section 49(b)(1); the 60 percent cap applies only to a marriage of more than 5 years.

These caps are ceilings rather than minimums, and a court may order a shorter term based on the circumstances. For a marriage longer than 20 years, the court has discretion to award indefinite alimony but is not required to do so.

The caps are also not absolute. Section 49(b) applies its durational limits except, in the statute's own words, "upon a written finding by the court that deviation beyond the time limits of this section are required in the interests of justice." Section 53(e) separately allows a court, in an initial order or on modification, to "deviate from duration and amount limits for general term alimony and rehabilitative alimony upon written findings that deviation is necessary," and it lists grounds including advanced age, chronic illness or unusual health circumstances, tax considerations, the cost of health or life insurance provided by the payer, unearned income from assets not divided in the divorce, significant premarital cohabitation or a lengthy marital separation, an inability to self-support caused by the payer's physical or mental abuse, and an inability to self-support because of a deficiency of property or employment opportunity. So a reader with a 12-year marriage should treat 70 percent as the presumptive limit, not a hard wall.

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. Section 49(f) does leave two written-findings paths open: the court may set a different alimony termination date in the initial judgment for good cause shown, and it may grant a recipient an extension of an existing order for good cause shown on written findings of a material change of circumstances arising after the judgment, supported by clear and convincing evidence.

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, though a reinstated order cannot extend beyond the termination date of the original order. Where the recipient has shared a household for three months or more, let a Massachusetts family lawyer review that evidence in a free case evaluation before filing the complaint for modification (attorney advertising).

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.

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For a comparison across all states, see Alimony laws by state.

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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

• Massachusetts Child Custody Laws
• Massachusetts Child Support Laws
• Massachusetts Common Law Marriage Laws
• Massachusetts Divorce 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 when the marriage was 5 years or less, rising to 80 percent when it was more than 15 but not more than 20 years. Only a marriage longer than 20 years qualifies for indefinite alimony, so a marriage of exactly 20 years falls under the 80 percent cap. None of these limits is absolute: section 49(b) lets a court go beyond them on a written finding that deviation is required in the interests of justice, and section 53(e) allows deviation on written findings of necessity. 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. Section 49(f) does allow the court to set a different end date in the original judgment for good cause, and to grant a recipient an extension of an existing order for good cause on written findings supported by clear and convincing evidence.

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.