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Additional information for more detailed information on the requirements for alimony and separate maintenance and instances in which you may need to recapture an amount that was reported or deducted (recapture of alimony), see publication 504, divorced or separated individuals. How long does alimony last? How to qualify for alimony In simple terms, alimony is a payment that one former spouse makes to another during divorce or separation In some cases, alimony is temporary throughout separation proceedings, whereas other people will qualify for permanent alimony depending upon alimony laws. Discover what qualifies a spouse for alimony, explore types, state laws, and factors courts consider Get informed and protect your rights! But the rules and conditions of who qualifies for alimony, and how much they're entitled to, differ from state to state. The tcja ended the tax deduction benefit and reporting requirements for support until at least 2025 (or, after 2025 until congress changes the law.) the irs now treats all alimony payments the same as child support—meaning, there's no deduction or credit for the paying spouse and no income reporting requirement for the recipient.