Divorce can be a challenging and emotional journey, with alimony being one of the most critical financial aspects to navigate. Also called “spousal support” and “spousal maintenance,” it’s essential to fully grasp how these payments are determined and enforced in Georgia.
Alimony is an allowance out of one spouse’s estate, made for the support of the other spouse when living separately.
There are two different types of alimony. These include:
It is important to note that alimony is not automatically awarded in every divorce. Rather, it is very fact dependent. The needs of a spouse and the other spouse’s ability to pay are the controlling factors in making an award of alimony.
Alimony can be structured as either a lump sum payment or periodic payments. Lump sum payments are typically made once, whereas periodic payments are ongoing (e.g., monthly). Interestingly, lump sum payments can be made in installments, but they may not be modified once established. Periodic payments, on the other hand, can be modified based on a change in circumstances.
Georgia law does not provide a formula for determining the amount or duration of alimony. Instead, the court has wide discretion in deciding whether alimony should be awarded, how much should be paid, and how long alimony should last. Some of the factors a Georgia court may consider include:
Georgia law treats child support and alimony as two different types of support. They are calculated very differently and have different bases in the current law. For example, child support is determined by a set formula and is intended to support the needs of the children. Alimony, on the other hand, is more discretionary in nature and is designed to support a dependent spouse.
Both can be awarded at the same time so long as the court determines they are justified based on the circumstances of the case..
A party will not be entitled to alimony if it is established by a preponderance
of the evidence that the separation between the parties was caused by that party’s adultery. Importantly, adultery is not a bar in every instance to alimony – it is a bar to alimony only when the adultery has been shown to be the cause of the separation between the parties.
Similarly, a party shall not be entitled to alimony if it is established by a preponderance of the evidence that the separation between the parties was caused by that party’s desertion. Desertion is the refusal to cohabitate for a continuous period of time with the intention by one party to desert the other, without the consent of the injured party and without justification.
The parties may provide by agreement for permanent alimony which can be incorporated into the final judgment and decree and enforced as any other judgment. Alternatively, parties may provide by agreement to waive any claims for alimony.
An order providing permanent alimony for the support of a spouse is subject to modification upon either spouse showing a change in the income or financial status of either former spouse. For example, alimony may be subject to modification if the payor spouse lost their job or if the receiving spouse gained employment. Either party can petition the court for a Modification.
A significant change occurred in 2019 regarding the tax treatment of alimony payments. Before this change, the paying spouse could deduct alimony payments, which were counted as taxable income for the receiving spouse. However, the Tax Cuts and Jobs Act of 2017, which became effective in 2019, eliminated the tax deduction for alimony payments for divorce agreements executed after December 31, 2018. This means that if your divorce was finalized after this date, the paying spouse can no longer deduct the alimony payments, and the receiving spouse does not have to claim the alimony as taxable income.
This change can have a significant impact on both spouse’s tax obligations, so it’s important to take this into account when negotiating or considering alimony as part of a divorce settlement.
If you’re considering requesting or contesting alimony during your divorce in Georgia, it’s crucial to protect your interests by seeking legal advice from a family law attorney. Understanding the factors that courts use to determine alimony, as well as the potential for modifications proceedings can help you make informed decisions about your financial future post- divorce.
Whether you’re paying or receiving alimony, being proactive and educated about your rights and responsibilities can make a significant difference in how your case is handled.
Peyton Edelson is an associate at Boyd Collar Nolen Tuggle & Roddenbery. Her practice focuses on divorce and custody.