New York Maintenance (Alimony) Laws: The Formula and Duration (2026)
New York Maintenance (Alimony) Laws: The Formula and Duration (2026)
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 original 2015 statute stated a base of $184,000; CPI adjustments have raised it over time.
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
The formula produces two dollar figures, and the court awards whichever is lower. The two calculations depend on whether the maintenance payor is also paying child support.
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. However, a payor may petition the court for a modification under DRL section 236(B)(9), arguing that cohabitation constitutes a substantial change in circumstances. A court considers factors such as whether the cohabiting partner contributes financially to the payee's household, the duration of the relationship, and whether shared expenses have reduced the payee's financial need. A court may reduce, suspend, or terminate maintenance if it finds that cohabitation has materially changed the payee's economic situation.
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.
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.
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Sources
- New York Domestic Relations Law section 236(B) (Maintenance Guidelines): nysenate.gov/legislation/laws/DOM/236
- New York Domestic Relations Law section 248 (Termination on Remarriage/Cohabitation): nysenate.gov/legislation/laws/DOM/248
- New York Courts, Matrimonial Legislation and Court Rules: nycourts.gov/divorce/legislationandcourtrules.shtml
- New York Courts, 15 Post-Divorce Maintenance Factors: nycourts.gov/legacypdfs/divorce/pdfs/15-Post-Divorce-Maintenance-Factors.pdf
- IRS Topic No. 452, Alimony and Separate Maintenance: irs.gov/taxtopics/tc452
- New York Child Support Standards Chart (LDSS-4515, Rev. 03/26): childsupport.ny.gov/pdfs/CSSA.pdf
Last updated: June 1, 2026.