Boston, MA family law attorney Terri Partridge talks how spousal support is calculated in MA. In Massachusetts, she calculates alimony in accordance with the Alimony Reform Act. The act outlines the utilization of all sources of income, encompassing a comprehensive list, to determine the incomes of both parties. The basis for calculating alimony is the difference between the incomes of the parties. Alimony is then set as a percentage of this income differential, as outlined in the statute, which originally stated 30 to 35 percent. However, this percentage was established before the change in alimony tax deductibility according to the IRS. As a result, the effective percentage is approximately 22 to 26 percent of gross income, reflecting the disparity between the two parties’ incomes.

The determination of the alimony amount is also constrained by the need of the recipient spouse, evaluated based on the lifestyle maintained by the parties during their marriage.