Boston, MA family law attorney Terri Partridge discusses how a spouse’s income impacts the amount of spousal support they are required to pay or receive. She explains that in Massachusetts, alimony is governed by the Alimony Reform Act, which provides guidelines for determining both the amount and duration of alimony payments. The statute considers various forms of income, making it essential to accurately assess a party’s true earnings. The amount of alimony is limited both by a percentage of the paying spouse’s gross income and by the demonstrated need of the recipient spouse, ensuring that alimony is not indefinite.

Originally, the Act set the maximum percentage at 30 to 35% of gross income. However, this calculation was based on the previous tax treatment of alimony, which was taxable to the recipient and deductible for the payer. Since the IRS has changed this tax treatment, Massachusetts has not yet adjusted the statutory percentages. Experts now estimate that the effective range is approximately 22 to 26% of gross income. The calculation is intended to provide support proportionate to the recipient’s needs while reflecting the lifestyle the parties maintained during the marriage.