One of the most common questions in a Massachusetts divorce is: How much alimony will be paid?

The answer depends on the facts of each case. In many divorces, however, the starting point is the difference between the parties' incomes. If one spouse earns significantly more than the other, alimony may be considered to address the financial imbalance that exists after the marriage ends.

Massachusetts alimony law provides guidance, but alimony is not always a simple formula. The court must consider the recipient spouse's need for support, the payor spouse's ability to pay, the length of the marriage, the parties' financial circumstances, and how alimony interacts with child support and property division.

The Traditional Alimony Guideline: 30% to 35% of the Income Difference

Under Massachusetts alimony law, the amount of alimony generally should not exceed the recipient spouse's need or 30% to 35% of the difference between the parties' gross incomes.

That traditional range, however, was created under a different tax system. Because the tax law has changed, the practical calculation of alimony in Massachusetts has also changed.

Why the 30% to 35% Range Is No Longer Always Used in Practice

When the Massachusetts alimony statute was enacted, alimony was treated differently for tax purposes. The spouse paying alimony could generally deduct the payments from taxable income, while the spouse receiving alimony generally had to report those payments as taxable income.

That tax structure was important. Because the payor spouse was often in a higher tax bracket, the deduction reduced the real cost of paying alimony. At the same time, the recipient spouse often paid taxes at a lower rate. As a result, the old system often allowed more money to move between households in a tax-efficient way.

That changed for most new divorce cases beginning in 2019 under federal tax law. In most current cases, the spouse paying alimony no longer receives a federal tax deduction for alimony payments, and the spouse receiving alimony no longer pays federal income tax on those payments. Massachusetts later followed this approach for state tax purposes as well.

This change significantly affected alimony calculations. The traditional 30% to 35% range was based on a system where the payor received a tax benefit. Without that deduction, applying the same percentage can create a much higher after-tax burden on the payor spouse.

The More Common Modern Range: Approximately 20% to 27%

Because alimony is no longer deductible in most current cases, many Massachusetts divorce cases now use a lower practical range when analyzing the amount of alimony.

Rather than applying the traditional 30% to 35% range, alimony is often analyzed closer to 20% to 27% of the difference between the parties' incomes, depending on the facts of the case.

For example:

• Payor spouse income: $200,000
• Recipient spouse income: $80,000
• Difference in income: $120,000

Applying a 20% to 27% range:

• 20% of $120,000 = $24,000 per year
• 27% of $120,000 = $32,400 per year

That equals approximately $2,000 to $2,700 per month.

This lower range is commonly used to account for the loss of the tax deduction that existed when the alimony statute was written. It is not an automatic rule, but it is an important practical consideration in modern Massachusetts alimony cases.

Alimony Is Still Based on Need and Ability to Pay

Although percentages are useful, alimony is not determined by income difference alone. Massachusetts courts consider two central questions:

• Does one spouse have a financial need for support?
• Does the other spouse have the ability to pay support?

In Massachusetts, “need” is generally analyzed in relation to the marital lifestyle. In other words, the court considers whether the recipient spouse needs support to maintain, as closely as reasonably possible, the standard of living enjoyed during the marriage.

That analysis can include more than basic monthly expenses. In appropriate cases, the court may also consider the parties' historical savings during the marriage. If the family regularly saved money as part of the marital lifestyle, the recipient spouse may argue that the ability to continue saving should be considered as part of his or her financial need. The Massachusetts Supreme Judicial Court addressed this issue in the Openshaw case, making clear that savings may be relevant when determining need in an alimony analysis.

As a result, alimony is not limited to simply covering rent, utilities, food, and other ordinary expenses. The court may look more broadly at how the parties actually lived during the marriage, including income, spending, saving, and overall financial practices.

The Impact of Child Support on Alimony

Alimony becomes more complicated when child support is also involved.

Massachusetts law generally avoids counting the same income twice for both child support and alimony. In practice, however, determining how to calculate support can be complicated. Courts may need to compare different approaches, including:

• Calculating child support first and then considering alimony; or
• Calculating alimony first and then calculating child support.

This distinction can matter significantly. In many cases, calculating alimony first can result in a higher combined support order than calculating child support first.

Massachusetts courts must consider the financial impact of both approaches and determine what result is most equitable for the family. This requires a careful review of income, taxes, parenting arrangements, support obligations, and each party's ability to maintain financial stability after divorce.

For this reason, alimony should not be viewed as a simple percentage calculation, especially in cases involving children.

The Court Has Discretion

The percentage approach is a helpful starting point, but it is not the end of the analysis. Massachusetts Probate and Family Court judges have discretion to determine an appropriate alimony order based on the evidence.

In some cases, alimony may fall within the common modern range of20% to 27%of the income difference. In other cases, the amount may be higher, lower, or not ordered at all.

The final result depends on the facts, including the parties' incomes, expenses, needs, assets, debts, parenting responsibilities, standard of living during the marriage, savings history, and overall financial circumstances.

Contact Lambert Legal About Alimony in Massachusetts

Alimony can have a significant impact on your financial future. Whether you are seeking alimony or responding to a request for alimony, it is important to understand how Massachusetts courts analyze income, need, ability to pay, child support, taxes, and property division.

At Lambert Legal, Attorney Lambert provides practical guidance and strong advocacy in Massachusetts divorce and alimony matters.

Contact Lambert Legal today at 781-754-6822 to schedule a Free Consultation.