Alimony / Spousal Support

Alimony is spousal support pursuant to a divorce. Florida recognizes two types of alimony: permanent alimony, and rehabilitative alimony. Alimony is awarded in a divorce when there is a need, and an ability to pay. Permanent alimony may be awarded in a long term marriage and when permanent alimony is awarded it can be either periodic or in a lump sum amount depending on the necessary facts and circumstances. Rehabilitative alimony may be awarded in a short term marriage when one party needs support to go back to school, or obtain employment. Alimony is generally tax deductible to the payor and includable in taxable income to the payee.

Permanent Alimony

Permanent periodic alimony is alimony for support paid until the remarriage of the payee spouse or the death of either party. The purpose of permanent periodic alimony is not to divide future income to establish financial equality; it is to provide for needs and necessities of life for the former spouse to which they had become accustomed to during marriage of parties. Permanent periodic alimony is taxable to the payee spouse and deductible to the payor spouse, unless specifically stated otherwise and is modifiable upon a showing of a substantial change in circumstances.

Lump-sum alimony is only granted if an award of permanent periodic alimony is justified. This justification of a lump sum award rather than a periodic award is found, and specific findings are set forth in the judgment, and there is money available for such a lump sum award. Lump-sum alimony may also be used to satisfy an equitable distribution.

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