Alimony in Massachusetts.
Whether the state sets a formula or leaves it to the judge, what the court has to weigh, how long it runs, and what brings it to an end.
See a different stateMassachusetts
Massachusetts states a ceiling as a percentage range of the income difference, not a computation that yields a single number. Mass. Gen. Laws ch. 208, s. 53(b), verbatim and in full: 'Except for reimbursement alimony or circumstances warranting deviation for other forms of alimony, the amount of alimony should generally not exceed the recipient's need or 30 to 35 per cent of the difference between the parties' gross incomes established at the time of the order being issued. Subject to subsection (c), income shall be defined as set forth in the Massachusetts child support guidelines.' Two exclusions from the income base, s. 53(c), verbatim and in full: 'When issuing an order for alimony, the court shall exclude from its income calculation: (1) capital gains income and dividend and interest income which derive from assets equitably divided between the parties under section 34; and (2) gross income which the court has already considered for setting a child support order.' Attribution is permitted, s. 53(f), verbatim and in full: 'In determining the incomes of parties with respect to the issue of alimony, the court may attribute income to a party who is unemployed or underemployed.' And a combined-duration rule where child support runs alongside, s. 53(g), verbatim and in full: 'If a court orders alimony concurrent with or subsequent to a child support order, the combined duration of alimony and child support shall not exceed the longer of: (i) the alimony or child support duration available at the time of divorce; or (ii) rehabilitative alimony beginning upon the termination of child support.' Note the verb in s. 53(b): 'should generally not exceed', not 'shall not exceed'. Source: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section53
It tells you the most a court may order. It does not tell you what a court will order.
Use the state’s own words
Massachusetts calls it 'Alimony', but split into four statutorily defined species by the Alimony Reform Act of 2011. Mass. Gen. Laws ch. 208, s. 48 defines each, verbatim: '“Alimony”, 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, under a court order.' '“General term alimony”, the periodic payment of support to a recipient spouse who is economically dependent.' '“Rehabilitative alimony”, the periodic payment of support to a recipient spouse who is expected to become economically self-sufficient by a predicted time, such as, without limitation, reemployment; completion of job training; or receipt of a sum due from the payor spouse under a judgment.' '“Reimbursement alimony”, the periodic or one-time payment of support to a recipient spouse after a marriage of not more than 5 years to compensate the recipient spouse for economic or noneconomic contribution to the financial resources of the payor spouse, such as enabling the payor spouse to complete an education or job training.' '“Transitional alimony”, the periodic or one-time payment of support to a recipient spouse after a marriage of not more than 5 years to transition the recipient spouse to an adjusted lifestyle or location as a result of the divorce.' General term alimony is the successor to what used to be called permanent alimony. Source: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section48. Using the state’s own term matters when you are searching for forms or reading an order — the words are not interchangeable across state lines, and some of them mean different things in different places.
The short version4 points · tap one to jump to it
- What the law actually says
- How long it lasts — Hard durational limits expressed as a percentage of the number of months of the marriage, for marriages of twenty years or less.
- Does behavior matter? — Divergence flag: marital conduct is a factor in the Massachusetts property division and is not a factor in Massachusetts alimony, and the two rules sit in the same chapter.
- When it ends, and when it can change — Mass. Gen. Laws ch. 208, s. 49(e), verbatim and in full: 'Unless the payor and recipient agree otherwise, general term alimony may be modified in duration or amount upon a material change of circumstances warranting modification.
In this subject 4
What the law actually says
The short version4 points · tap one to jump to it
- What the law actually says
- How long it lasts — Hard durational limits expressed as a percentage of the number of months of the marriage, for marriages of twenty years or less.
- Does behavior matter? — Divergence flag: marital conduct is a factor in the Massachusetts property division and is not a factor in Massachusetts alimony, and the two rules sit in the same chapter.
- When it ends, and when it can change — Mass. Gen. Laws ch. 208, s. 49(e), verbatim and in full: 'Unless the payor and recipient agree otherwise, general term alimony may be modified in duration or amount upon a material change of circumstances warranting modification.
In this subject 4
The power the court has
What the judge has to weigh
How long it lasts
Duration
Hard durational limits expressed as a percentage of the number of months of the marriage, for marriages of twenty years or less. Mass. Gen. Laws ch. 208, s. 49(b)-(c), verbatim and in full: '(b) Except upon a written finding by the court that deviation beyond the time limits of this section are required in the interests of justice, if the length of the marriage is 20 years or less, general term alimony shall terminate no later than a date certain under the following durational limits: (1) If the length of the marriage is 5 years or less, general term alimony shall continue for not longer than one-half the number of months of the marriage. (2) If the length of the marriage is 10 years or less, but more than 5 years, general term alimony shall continue for not longer than 60 per cent of the number of months of the marriage. (3) If the length of the marriage is 15 years or less, but more than 10 years, general term alimony shall continue for not longer than 70 per cent of the number of months of the marriage. (4) If the length of the marriage is 20 years or less, but more than 15 years, general term alimony shall continue for not longer than 80 per cent of the number of months of the marriage. (c) The court may order alimony for an indefinite length of time for marriages for which the length of the marriage was longer than 20 years.' (https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section49) The other three species carry their own limits: rehabilitative alimony, 'The alimony term for rehabilitative alimony shall be not more than 5 years' (s. 50(b), https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section50); reimbursement alimony is limited to a marriage 'of not more than 5 years' and, 'Once ordered, the parties shall not seek and the court shall not order a modification of reimbursement alimony' (ss. 48, 51(b), https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section51); transitional alimony 'shall terminate upon the death of the recipient or a date certain that is not longer than 3 years from the date of the parties' divorce' and 'No court shall modify or extend transitional alimony or replace transitional alimony with another form of alimony' (ss. 48, 52, https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section52). Measurement of the marriage is by months from legal marriage to service of the complaint, with an express power to lengthen it for a pre-marital economic partnership (s. 48).
Does behavior matter?
Marital misconduct
Divergence flag: marital conduct is a factor in the Massachusetts property division and is not a factor in Massachusetts alimony, and the two rules sit in the same chapter. Mass. Gen. Laws ch. 208, s. 34, verbatim in relevant part: 'In fixing the nature and value of the property, if any, to be so assigned, the court, after hearing the witnesses, if any, of each of the parties, shall consider the length of the marriage, the conduct of the parties during the marriage, the age, health, station, occupation, amount and sources of income, vocational skills, employability, estate, liabilities and needs of each of the parties, the opportunity of each for future acquisition of capital assets and income, and the amount and duration of alimony, if any, awarded under sections 48 to 55, inclusive.' That sentence governs the assignment of the estate. The alimony factors at s. 53(a), quoted in full above, contain no conduct term of any kind. Conduct reaches alimony only obliquely, through the deviation ground at s. 53(e)(7): 'a party's inability to provide for that party's own support by reason of physical or mental abuse by the payor' — which is about the economic consequence of abuse for the victim, not about punishing the abuser. Massachusetts has no 'without regard to marital misconduct' clause; it achieves the same result by omission. Sources: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section34 and https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section53
When it ends, and when it can change
What brings it to an end
Mass. Gen. Laws ch. 208, s. 49(a), verbatim and in full: 'General term alimony shall terminate upon the remarriage of the recipient or the death of either spouse; provided, however, that the court may require the payor spouse to provide life insurance or another form of reasonable security for payment of sums due to the recipient in the event of the payor's death during the alimony term.' Cohabitation suspends, reduces or terminates on a three-month common-household test, s. 49(d), verbatim and in full: 'General term alimony shall be suspended, reduced or terminated upon the cohabitation of the recipient spouse when the payor shows that the recipient spouse has maintained a common household, as defined in this subsection, with another person for a continuous period of at least 3 months. (1) Persons are deemed to maintain a common household when they share a primary residence together with or without others. In determining whether the recipient is maintaining a common household, the court may consider any of the following factors: (i) oral or written statements or representations made to third parties regarding the relationship of the persons; (ii) the economic interdependence of the couple or economic dependence of 1 person on the other; (iii) the persons engaging in conduct and collaborative roles in furtherance of their life together; (iv) the benefit in the life of either or both of the persons from their relationship; (v) the community reputation of the persons as a couple; or (vi) other relevant and material factors. (2) An alimony obligation suspended, reduced or terminated under this subsection may be reinstated upon termination of the recipient's common household relationship; but, if reinstated, it shall not extend beyond the termination date of the original order.' Retirement terminates by statute, s. 49(f), verbatim and in full: 'Once issued, general term alimony orders shall terminate upon the payor attaining the full retirement age. The payor's ability to work beyond the full retirement age shall not be a reason to extend alimony, provided that: (1) When the court enters an initial alimony judgment, the court may set a different alimony termination date for good cause shown; provided, however, that in granting deviation, the court shall enter written findings of the reasons for deviation. (2) The court may grant a recipient an extension of an existing alimony order for good cause shown; provided, however, that in granting an extension, the court shall enter written findings of: (i) a material change of circumstance that occurred after entry of the alimony judgment; and (ii) reasons for the extension that are supported by clear and convincing evidence.' 'Full retirement age' is defined at s. 48, verbatim: 'the payor's normal retirement age to be eligible to receive full retirement benefits under the United States Old Age, Survivors, and Disability Insurance program; but shall not mean “early retirement age,” as defined under 42 U.S.C. 416, if early retirement is available to the payor or maximum benefit age if additional benefits are available as a result of delayed retirement.' The other three species terminate on different events, and the differences are deliberate. Rehabilitative alimony, s. 50(a), verbatim: 'Rehabilitative alimony shall terminate upon the remarriage of the recipient, the occurrence of a specific event in the future or the death of either spouse; provided, however, that the court may require the payor to provide reasonable security for payment of sums due to the recipient in the event of the payor's death during the alimony term.' (https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section50) Reimbursement alimony, s. 51(a), verbatim and in full: 'Reimbursement alimony shall terminate upon the death of the recipient or a date certain.' (https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section51) Transitional alimony, s. 52(a), verbatim: 'Transitional alimony shall terminate upon the death of the recipient or a date certain that is not longer than 3 years from the date of the parties' divorce; provided, however, that the court may require the payor to provide reasonable security for payment of sums due to the recipient in the event of the payor's death during the alimony term.' (https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section52) Note what is missing from ss. 51(a) and 52(a): remarriage of the recipient is not a terminating event for reimbursement or transitional alimony, and the death of the payor is not either. Sources: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section49 , https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section48 , https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section50 , https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section51 and https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section52
Changing it later
Mass. Gen. Laws ch. 208, s. 49(e), verbatim and in full: 'Unless the payor and recipient agree otherwise, general term alimony may be modified in duration or amount upon a material change of circumstances warranting modification. Modification may be permanent, indefinite or for a finite duration, as may be appropriate. Nothing in this section shall be construed to permit alimony reinstatement after the recipient's remarriage, except by the parties' express written agreement.' The standard is therefore 'a material change of circumstances warranting modification' — note the second limb, which asks not only whether circumstances changed but whether the change warrants modification. Two of the four species are closed to modification outright: reimbursement alimony, s. 51(b), 'Once ordered, the parties shall not seek and the court shall not order a modification of reimbursement alimony'; and transitional alimony, s. 52, 'No court shall modify or extend transitional alimony or replace transitional alimony with another form of alimony.' Rehabilitative alimony has its own two-track rule, s. 50(b)-(c), verbatim: '(b) The alimony term for rehabilitative alimony shall be not more than 5 years. Unless the recipient has remarried, the rehabilitative alimony may be extended on a complaint for modification upon a showing of compelling circumstances in the event that: (1) unforeseen events prevent the recipient spouse from being self-supporting at the end of the term with due consideration to the length of the marriage; (2) the court finds that the recipient tried to become self-supporting; and (3) the payor is able to pay without undue burden. (c) The court may modify the amount of periodic rehabilitative alimony based upon material change of circumstance within the rehabilitative period.' Extending the term therefore takes 'compelling circumstances' and all three of the listed findings, while changing the amount takes only a material change of circumstance. Deviation from the s. 49(b) duration limits and the s. 53(b) amount ceiling is available at the modification stage as well as at the initial order, on written findings, under the nine grounds at s. 53(e). Sources: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section49 , https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section51 , https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section52 and https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section53
Worth knowing about Massachusetts
Massachusetts is the only state in this batch where reaching a defined retirement age terminates the obligation by force of statute rather than merely opening the door to a modification motion, and the definition at s. 48 is drawn tight: not early retirement, not delayed retirement, but the payor's Social Security full retirement age. Three other features are easy to miss. The one-way finality in s. 49(e): alimony cannot be reinstated after the recipient remarries except by the parties' express written agreement, so remarriage is a harder stop than cohabitation, which under s. 49(d)(2) can be reinstated. The definition of 'length of the marriage' in s. 48 lets the court add pre-marital cohabitation to the clock 'if there is evidence that the parties' economic marital partnership began during their cohabitation period prior to the marriage' — so the durational limits can be measured from a date before the wedding. And the amount ceiling in s. 53(b) is drafted as guidance, 'should generally not exceed', which is a weaker verb than the 'shall not exceed' that appears in the Florida and Illinois caps.
The tax rule changed, and most guides still describe the old one
For a divorce or separation instrument executed after 31 December 2018, alimony is not deductible by the person paying it and not taxable to the person receiving it. The Tax Cuts and Jobs Act repealed the provisions that made it otherwise. For an instrument executed on or before that date the old treatment continues — deductible to the payer, taxable to the recipient — unless it is later modified and the modification expressly adopts the new rule.
This is not a detail. Under the old rule a higher-rate payer could transfer income to a lower-rate recipient and the two of them shared the saving. That saving no longer exists, which changes what a given number is worth to each side. New Hampshire wrote the point into its own statute: its 23 per cent figure assumes non-deductibility, and reverts to 30 per cent if the federal treatment is ever restored.
Alongside the federal rule, Massachusetts now follows the federal treatment, so for a current filing the federal answer above is the whole answer — no state adjustment either way. Massachusetts fixes its Internal Revenue Code reference to a date rather than following federal changes automatically, and the codified date is 1 January 2024. (The Department’s own alimony guidance page still says 1 January 2022; the statute is the later enactment, and the difference does not change the alimony answer.)
But Massachusetts was decoupled from the federal alimony rule for three years after the rest of the country changed, which matters if you are looking at an older return. Massachusetts sat on the 1 January 2005 Code until 2022. In the Department’s own words, the updated conformity date “resulted in Massachusetts picking up many changes to the Code between 2005 and 2022, including changes made to the federal tax treatment of alimony,” and only “[e]ffective for tax years beginning on or after January 1, 2022, alimony and separate maintenance payments are not deductible by the payer.” So a Massachusetts payer under a post-2018 instrument kept a state deduction through tax year 2021 that federal law had already removed, and Massachusetts applied the old recapture rule through 2021 as well. If you are amending a return for 2021 or earlier, or reading Massachusetts advice written before 2022, that is why it says the opposite of the rule above. Four states still do not conform their state income tax to it — Arkansas, California, New Jersey and New York — so this is worth knowing rather than assuming. The fifty-state table.
Source: Mass. Gen. Laws ch. 62, § 1(c) (Code as amended on 1 January 2024) and Massachusetts Department of Revenue, “Alimony Paid”, which states the 2005-to-2022 decoupling and the tax-year-2022 effective date in terms. The two sources give different conformity dates and both are reproduced above. the state source Checked 15 Sep 2026.
The other number that decides your budget
How Massachusetts calculates child support, and the overnight count that moves it more than income does.
And the question underneath it
What Massachusetts presumes about custody, and what the judge has to weigh.
The rest of what we have written about Massachusetts. Every figure is quoted from Massachusetts’s own statute or its courts’ own published schedule, and carries the date we last checked it.