New York
New York Maintenance (Alimony) Laws: The Formula and Duration (2026)
Independently fact-checked against primary sources (last audited August 16, 2026). · Reviewed by the RecordingLaw editorial team. · Law checked current as of August 16, 2026. How we verify our legal content
New York replaced the word "alimony" with "maintenance" decades ago. Under New York Domestic Relations Law section 236(B), a statutory formula determines the guideline amount of spousal maintenance for incomes up to the current income cap of $241,000. Advisory duration ranges tied to the length of the marriage guide how long maintenance lasts.
Information last verified on June 1, 2026.
Estimate your situation: Try our free New York alimony calculator to estimate spousal support and see the factors a New York court weighs.
Jurisdiction scope: This article covers New York State law only. For a 50-state comparison, see Alimony laws by state.
What Is Maintenance in New York?
New York uses the term "maintenance" rather than "alimony" for court-ordered payments from one spouse to the other following or during a divorce. The term "spousal support" appears in some court forms, but the operative statutory term is maintenance. The purpose of maintenance is to allow the lower-earning spouse to become financially self-sufficient after the marriage ends.
Maintenance is governed by Domestic Relations Law section 236(B), which was significantly restructured in 2015 when the legislature introduced the formula-based approach. Before 2015, judges exercised broad discretion without a guideline formula. Since then, a numeric formula sets a presumptive amount, and courts must explain in writing any decision to deviate from it.
Either spouse may be ordered to pay maintenance depending on the relative incomes of the parties. The statute does not create a gender-based presumption. A lower-earning husband may receive maintenance from a higher-earning wife, and vice versa.
Temporary vs. Post-Divorce Maintenance
Maintenance in New York falls into two categories that operate at different stages of the divorce process.
Temporary maintenance (called pendente lite maintenance) applies from the time a divorce action is filed until a final judgment is entered. It keeps a lower-earning spouse financially stable during what can be a lengthy litigation period. Courts calculate temporary maintenance under DRL section 236(B)(5-a) using a formula that produces a guideline amount.
Post-divorce maintenance applies after the final judgment of divorce. It is governed by DRL section 236(B)(6) and is also calculated using a formula. Courts then apply the advisory duration schedule to determine for how long the payments will continue.
The same underlying formula percentages apply to both temporary and post-divorce maintenance. The practical differences lie in the context: temporary maintenance is designed to preserve the status quo during litigation, while post-divorce maintenance is designed as a transitional support mechanism. A court awarding temporary maintenance does not predetermine the post-divorce maintenance amount; the court recalculates at the time of the final judgment using the same formula and updated financial information.
The New York Maintenance Formula
The Income Cap
The statutory formula applies only to income up to the maintenance income cap. As of March 1, 2026, that cap is $241,000 of the payor's annual income. This figure is adjusted biennially based on changes in the Consumer Price Index for All Urban Consumers (CPI-U). The previous cap was $228,000. The 2015 Maintenance Guidelines Law (L. 2015, ch. 269) set the original cap at $175,000; biennial CPI-U adjustments have since raised it to $178,000 (2016), $184,000 (2018), $192,000 (2020), $203,000 (2022), $228,000 (2024), and $241,000 (2026).
For income above $241,000, the court has discretion to award additional maintenance based on statutory factors, including the standard of living during the marriage, the parties' earning capacities, and the length of the marriage. The formula does not govern the excess.
Two Calculations: With and Without Child Support
Which formula applies depends on whether the maintenance payor is also paying child support. Within the applicable formula, the court runs two computations and awards whichever produces the lower figure.
Calculation 1: Without child support (or when the maintenance payor is the custodial parent):
- Take 30% of the payor's annual income, then subtract 20% of the payee's annual income. Call this Result A.
- Multiply the combined income of both parties by 40%, then subtract the payee's full annual income. Call this Result B.
- The guideline amount is whichever of Result A or Result B is lower (minimum $0).
Calculation 2: With child support (when the maintenance payor is also the non-custodial child support payor):
- Take 20% of the payor's annual income, then subtract 25% of the payee's annual income. Call this Result A.
- Multiply the combined income of both parties by 40%, then subtract the payee's full annual income. Call this Result B.
- The guideline amount is whichever of Result A or Result B is lower (minimum $0).
When child support is also at issue, the court calculates maintenance first. The maintenance amount then factors into the child support calculation.
The Self-Support Reserve
A floor protects the payor. If the guideline maintenance amount would reduce the payor's income below the self-support reserve, the court awards only the difference between the payor's income and that reserve. The self-support reserve is $21,546 for 2026. A payor whose income after maintenance would fall below this threshold cannot be ordered to pay the full guideline amount.
Deviation From the Formula
Even where the formula produces a guideline amount, courts may deviate from it after considering 15 statutory factors listed in DRL section 236(B)(6)(e). These include the age and health of the parties, the present and future earning capacity of each party, the need for one party to incur education or training expenses, the reduced or lost earning capacity of the payee resulting from having given up or delayed employment during the marriage, the presence of children of the marriage, the tax consequences to each party, and the wasteful dissipation of marital property, among others. Any deviation must be explained in writing.
How Long Maintenance Lasts
The Advisory Duration Schedule
Post-divorce maintenance does not last indefinitely. DRL section 236(B)(6) provides an advisory schedule that ties duration to the length of the marriage. Courts use this schedule as a starting point but retain discretion to depart from it based on the same statutory factors used for amount.
| Marriage Length | Advisory Duration Range |
|---|---|
| Up to 15 years | 15% to 30% of the length of the marriage |
| More than 15 years, up to 20 years | 30% to 40% of the length of the marriage |
| More than 20 years | 35% to 50% of the length of the marriage |
For example, a 10-year marriage produces an advisory range of 1.5 to 3 years of post-divorce maintenance. A 20-year marriage produces an advisory range of 6 to 8 years. A 30-year marriage produces an advisory range of 10.5 to 15 years.
These ranges are advisory, not mandatory. A court that awards maintenance outside the schedule must explain its reasoning in writing. In long marriages where one spouse was out of the workforce for many years, courts sometimes award maintenance for a longer duration than the schedule suggests. In short marriages, courts may award less than the low end if the receiving spouse is already self-supporting.
Nominal vs. Durational vs. Non-Durational Maintenance
Post-divorce maintenance can be structured in several ways. A court may award a specific dollar amount for a set number of years (durational maintenance). A court may award a nominal amount, such as $1 per year, keeping the issue open for future modification without committing to a fixed sum. In marriages of very long duration or where one spouse has significant health limitations, courts may award non-durational maintenance without a set termination date, though this is less common under the formula regime.
How Maintenance Ends or Changes
Automatic Termination
Maintenance terminates automatically on the death of either party. It also terminates automatically upon the payee's remarriage. Under DRL section 248, when the payee remarries, the paying spouse may seek a court order annulling the maintenance obligation. The termination takes effect as of the date of the new marriage, not the date the court issues an order.
Cohabitation
Cohabitation with a new partner does not automatically terminate maintenance under New York law. Under DRL section 248, a payor may petition the court for a modification upon proof that the payee is habitually living with another person and holding himself or herself out as the spouse of that person, although the two are not married. Both elements must be shown; merely sharing a residence or receiving some financial contribution from a partner is not, by itself, enough to meet this standard. A payor may also seek modification of maintenance more generally under DRL section 236(B) based on a substantial change in circumstances.
Modification
Either party may petition for modification of maintenance based on a substantial change in circumstances. Common grounds include a significant involuntary decrease in the payor's income, a significant increase in the payee's income or earning capacity, or a change in health status. Courts apply the statutory factors again in determining whether and by how much to modify the award.
If the parties agreed in writing that maintenance would not be subject to modification, that agreement controls. Parties who negotiate a settlement may choose to make maintenance non-modifiable in exchange for other terms. Before signing that trade, have a New York family law attorney review the settlement's modification terms in a free case evaluation (attorney advertising).
Is Maintenance Taxable in New York?
Federal Tax Rules (Post-2018 Agreements)
The Tax Cuts and Jobs Act of 2017 changed federal tax treatment of alimony and maintenance for divorce or separation agreements finalized after December 31, 2018. Under current federal law (IRS Topic 452), the payor cannot deduct maintenance payments on a federal income tax return, and the recipient does not include payments in gross income. For agreements signed before January 1, 2019, the old rules continue to apply: payments are deductible to the payor and taxable to the recipient at the federal level.
New York State Tax Divergence
New York State has not adopted the federal TCJA change in this area. For New York State income tax purposes, the state continues to follow the pre-TCJA federal model regardless of when the divorce agreement was executed. This means that for post-2018 agreements, the maintenance payor can still deduct payments on a New York State tax return, and the recipient must still include those payments as taxable income on a New York State return.
This creates a split treatment for New York residents with post-2018 agreements: no federal deduction or inclusion, but a state-level deduction for the payor and inclusion for the payee. The exact tax impact depends on each party's marginal tax rates and total income. Consulting a tax professional before finalizing a maintenance agreement is advisable.
Maintenance vs. Child Support
Maintenance and child support are separate legal obligations. Child support in New York is calculated under the Child Support Standards Act (DRL section 240), using a different formula and a separate income cap (currently $193,000 as of March 1, 2026). When both maintenance and child support apply, maintenance is calculated first and then factored into the child support calculation.
Child support is never deductible federally and never taxable to the recipient under any current rule. Maintenance, as described above, has split treatment depending on when the agreement was signed and whether you are looking at federal or New York State tax rules. Mischaracterizing payments in a settlement agreement can have unintended tax consequences for both parties.
For more on New York child support, see New York child support laws.
Disclaimer: This article provides general legal information about New York maintenance (alimony) law as verified on June 1, 2026. It is not legal advice. Maintenance determinations are fact-specific and depend on the financial circumstances of both parties. Consult a licensed New York family law attorney before making decisions about your situation.
Last updated: June 1, 2026.
More New York Laws
- New York Child Custody Laws
- New York Child Support Laws
- New York Common Law Marriage Laws
- New York Divorce Laws
Frequently Asked Questions
Does New York call it alimony or maintenance?
New York calls it maintenance. The state replaced the term alimony with maintenance in its Domestic Relations Law. Some court forms also use spousal support, but the operative statutory term is maintenance under DRL section 236(B).
What is the income cap for New York maintenance in 2026?
The income cap is $241,000 of the payor's annual income, effective March 1, 2026. The cap is adjusted biennially based on the Consumer Price Index for All Urban Consumers (CPI-U). For income above $241,000, the court has discretion to award additional maintenance based on statutory factors.
How is New York maintenance calculated?
Which formula applies depends on whether the maintenance payor also pays child support; within that formula the court runs two computations and awards the lower result. If the maintenance payor does not pay child support: (1) 30% of payor's income minus 20% of payee's income, compared to (2) 40% of combined income minus payee's income. If the maintenance payor also pays child support: (1) 20% of payor's income minus 25% of payee's income, compared to (2) 40% of combined income minus payee's income. The payor's income after maintenance cannot fall below the self-support reserve ($21,546 in 2026).
How long does maintenance last in New York?
Post-divorce maintenance duration follows an advisory schedule in DRL section 236(B)(6): 15% to 30% of the marriage length for marriages up to 15 years; 30% to 40% for marriages of 15 to 20 years; and 35% to 50% for marriages over 20 years. Courts may deviate from the schedule with written explanation.
When does maintenance end in New York?
Maintenance terminates automatically upon the death of either party or the payee's remarriage. Cohabitation with a new partner does not automatically end maintenance but can be grounds to petition the court for a modification based on a substantial change in circumstances. Either party may also seek modification based on significant changes in income or health.
Is maintenance taxable in New York?
For agreements finalized after December 31, 2018, maintenance payments are not deductible federally and not taxable federally to the recipient under the Tax Cuts and Jobs Act. However, New York State has not adopted that change. For New York State income tax, the payor can still deduct maintenance and the recipient must still include it as income, regardless of when the agreement was signed.
Can a New York maintenance order be modified?
Yes. Either party may petition the court for modification based on a substantial change in circumstances, such as a significant involuntary change in income or a change in health status. If the parties contractually agreed that maintenance would be non-modifiable, that agreement controls. Courts apply the statutory factors when evaluating modification requests.
Updates
Corrected the key-takeaway and FAQ description of the maintenance formula: which of the two statutory formulas applies depends on whether the payor also pays child support, and the court compares two computations within that formula rather than comparing the two formulas against each other.
Independently fact-checked against the cited primary sources; governing law re-checked for recent changes
Corrected the income-cap adjustment history: the article said the 2015 statute's original base was $184,000, but the New York Courts' own official adjustment-history page shows the 2015 law's actual original cap was $175,000 -- $184,000 was the level reached only after the January 2018 CPI-U adjustment, not the 2015 starting point. The current $241,000 (2026) and prior $228,000 (2024) cap figures were independently confirmed correct against the same source and required no fix.
Corrected the cohabitation-modification discussion to DRL section 248's actual two-part standard (habitually living with another person and holding that person out as a spouse), removing an unsupported reference to DRL 236(B)(9) and an invented financial-impact test.
Governing law re-checked for recent changes
Reviewed and approved by an editor
Independently fact-checked against the cited primary sources
The Law Behind This Article
This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.
New York Domestic Relations Law
§ 236Special controlling provisions; prior actions or proceedings; new actions or proceedingsIn forcecited in 4 of our articles
Special controlling provisions; prior actions or proceedings; new actions or proceedings. Except as otherwise expressly provided in this section, the provisions of part A shall be controlling with respect to any action or proceeding commenced prior to the date on which the provisions of this section as amended become effective and the provisions of part B shall be controlling with respect to any action or proceeding commenced on or after such effective date. Any reference to this section or the provisions hereof in any action, proceeding, judgment, order, rule or agreement shall be deemed and construed to refer to either the provisions of part A or part B respectively and exclusively, determined as provided in this paragraph any inconsistent provision of law notwithstanding. PART A PRIOR ACTIONS OR PROCEEDINGS Alimony, temporary and permanent. 1. Alimony.
Official text (excerpt) · last checked 2026-09-07 · Read the full text in our law library · Verify at legislation.nysenate.gov
Cited in 2,889 court opinions in our collectionLatest citing opinion in our collection: 2026
Opinions citing this section in our collection:
- Matisoff v. Dobi (New York Court of Appeals 1997, 90 N.Y.2d 127)“…OPINION OF THE COURT Chief Judge Kaye. Domestic Relations Law § 236 (B) (3) states that a nuptial agreement…”
- Galetta v. Galetta (New York Court of Appeals 2013, 21 N.Y.3d 186)“…judgment declaring the agreement to be unenforceable under Domestic Relations Law § 236 (B) (3), we reverse the order of the Ap…”
- O'Brien v. O'Brien (New York Court of Appeals 1985, 66 N.Y.2d 576)“…is marital property subject to equitable distribution under Domestic Relations Law § 236 (B) (5). Supreme Court held that it was…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
Also relied on in: Alimony by State: How Spousal Support Works (2026), Common Law Marriage in New York: Is It Recognized? (2026), New York Prenuptial Agreement Laws: Requirements and Limits (2026)
§ 248Modification of judgment or order in action for divorce or annulmentIn force
Modification of judgment or order in action for divorce or annulment. Where an action for divorce or for annulment or for a declaration of the nullity of a void marriage is brought by a spouse, and a final judgment of divorce or a final judgment annulling the marriage or declaring its nullity has been rendered, the court, by order upon the application of the payor on notice, and on proof of the marriage of the payee after such final judgment, must modify such final judgment and any orders made with respect thereto by annulling the provisions of such final judgment or orders, or of both, directing payments of money for the support of the payee. The court in its discretion upon application of the payor on notice, upon proof that the payee is habitually living with another person and holding himself or herself out as the spouse of such other person, although not married to such other person, may modify such final judgment and any orders made with respect thereto by annulling the provisions of such final judgment or orders or of both, directing payment of money for the support of such payee.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at legislation.nysenate.gov
Cited in 73 court opinions in our collectionLatest citing opinion in our collection: 2026
Opinions citing this section in our collection:
- Bliss v. Bliss (New York Court of Appeals 1985, 66 N.Y.2d 382)“…who seeks to terminate his support obligations pursuant to Domestic Relations Law § 248 by alleging that his former wife is coh…”
- Sevdinoglou v. Sevdinoglou (Appellate Division of the Supreme Court of the State of New York 2007, 40 A.D.3d 959)“…cohabitation with a member of the opposite sex pursuant to Domestic Relations Law § 248 and counsel fees in the sum of $14,140.…”
- Graev v. Graev (New York Court of Appeals 2008, 11 N.Y.3d 262)“…acy with the same male does not fulfill the requirements of Domestic Relations Law § 248]); Olstein v Olstein ( 309 AD2d 697,…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
§ 240Custody and child support; orders of protectionIn forcecited in 6 of our articles
Custody and child support; orders of protection. 1. (a) In any action or proceeding brought (1) to annul a marriage or to declare the nullity of a void marriage, or (2) for a separation, or (3) for a divorce, or (4) to obtain, by a writ of habeas corpus or by petition and order to show cause, the custody of or right to visitation with any child of a marriage, the court shall require verification of the status of any child of the marriage with respect to such child's custody and support, including any prior orders, and shall enter orders for custody and support as, in the court's discretion, justice requires, having regard to the circumstances of the case and of the respective parties and to the best interests of the child and subject to the provisions of subdivision one-c of this section.
Official text (excerpt) · last checked 2026-09-05 · Read the full text in our law library · Verify at legislation.nysenate.gov
Cited in 1,319 court opinions in our collectionLatest citing opinion in our collection: 2026
In the courts (editorial summary, independently checked):New York courts apply Section 240(1-b)'s three-step formula before deviating. Bast v. Rossoff (1998) held the formula governs shared custody cases too and rejected a proportional offset. Smith v. Smith (2014) recalculated a parent's pro rata share under it and sustained a deviation from the presumptive amount as unjust or inappropriate.
Opinions citing this section in our collection:
- Bast v. Rossoff (New York Court of Appeals 1998, 91 N.Y.2d 723)✓Two attorney parents split their daughter's week under a stipulated shared custody schedule, and the lower courts set support using the paragraph (f) factors instead of the formula; the court held the three-step formula must be calculated first and remitted for redetermination.
- Smith v. Smith (Appellate Division of the Supreme Court of the State of New York 2014, 116 A.D.3d 1139)✓After the father was found to be the custodial parent, the court recalculated the mother's presumptive obligation under Domestic Relations Law 240(1-b) at $283.50 weekly, agreed a downward deviation was warranted, but held the reduction to $30 excessive and set $150 weekly.
- Holterman v. Holterman (New York Court of Appeals 2004, 3 N.Y.3d 1)✓A physician paying his ex-wife yearly installments for her share of his medical license's enhanced earnings argued those should come off his income; the court held Domestic Relations Law 240(1-b) allows no such deduction and does not count the award as the recipient's income.
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
Also relied on in: Kyra's Law Explained: New York's Custody-Safety Overhaul Awaits the Governor's Signature, New York Child Support Laws (2026): Guidelines & Calculator, New York Child Custody Laws: Best Interests, Case Law Standards, and Your Rights
Search our full record of US law — 2.1 million sections, every state + federal →
Sources and References
- New York Domestic Relations Law section 236(B)(nysenate.gov)
- New York Domestic Relations Law section 248(nysenate.gov)
- NY Courts: Matrimonial Legislation and Court Rules(nycourts.gov)
- NY Courts: 15 Post-Divorce Maintenance Factors(nycourts.gov)
- IRS Topic No. 452, Alimony and Separate Maintenance(irs.gov)
- New York Child Support Standards Chart (LDSS-4515, Rev. 03/26)(childsupport.ny.gov)
- NY Unified Court System: What's New in Matrimonial Legislation, Court Rules and Forms (March 1, 2026 income cap, self-support reserve and poverty level adjustments)(nycourts.gov)
- HHS, Annual Update of the HHS Poverty Guidelines, 91 Fed. Reg. (Jan. 15, 2026) (FR Doc. 2026-00755)(govinfo.gov)
Paid attorney referral. RecordingLaw may receive compensation when you use an attorney-help link. RecordingLaw is not a law firm. Submitting a request does not guarantee that an attorney will accept your case and does not create an attorney-client relationship.