Which States Have an Alimony Formula? Formula vs. Judicial Discretion (2026)

Unlike child support, where every state has a binding formula, most states have no alimony formula at all. Judges weigh a list of statutory factors — marriage length, earning capacity, standard of living, contributions to the marriage — and reach a number through discretion. But a meaningful minority of states use real formulas, and if you live in one, the outcome is far more predictable.

The Formula States

Illinois

Illinois has the clearest statutory formula: 33.3% of the payer’s net income minus 25% of the recipient’s net income, with a cap — the recipient’s total income (including maintenance) cannot exceed 40% of the couple’s combined net income. The formula applies when combined gross income is under $500,000. Duration is also formula-driven, from 20% of the marriage length for short marriages up to indefinite for 20+ year marriages.

New York

New York uses a dual formula depending on whether child support is also being paid, capped at a payer income of $241,000 (effective March 2026). Without child support: the lower of (30% of payer income − 20% of recipient income) or (40% of combined income − recipient income). Duration follows an advisory schedule tied to marriage length.

Texas

Texas caps “spousal maintenance” at the lesser of $5,000 per month or 20% of the payer’s average monthly gross income. But eligibility is narrow: generally you need a 10+ year marriage (or family violence / disability). Most Texas divorces produce no maintenance award at all.

Massachusetts

General term alimony is 30–35% of the difference between the spouses’ gross incomes. Duration is capped as a percentage of the marriage length — 50% for marriages under 5 years, rising to indefinite after 20 years (Alimony Reform Act of 2011).

Colorado

Colorado publishes an advisory guideline: 40% of combined monthly adjusted gross income minus the recipient’s income, for couples with combined income up to $240,000/year. Because it is advisory rather than presumptive, judges weigh statutory factors and can deviate.

The Discretionary Majority

The other 45 states have no formula. Instead, statutes list factors the judge must consider. Common ones include the length of the marriage, each spouse’s income and earning capacity, the standard of living during the marriage, age and health, and contributions (including as a homemaker). Some states — California, for example — use a local-court temporary support guideline during the divorce (often ~40% of payer net minus 50% of recipient net) but no formula for the final, post-judgment award.

Why the Distinction Matters for You

• In a formula state, the number is largely predictable. Preparation means documenting income accurately, since the formula does the rest.
• In a discretionary state, the number depends on how well you present the statutory factors. Evidence of the marital standard of living, career sacrifices, and earning-capacity gaps carries real weight.

Is Alimony Taxable?

For any divorce finalized after 2018, alimony is not deductible by the payer and not taxable to the recipient under federal law (a change from the pre-2019 rule). Some states still treat it differently for state income tax.

See your state’s rule, a worked example, and duration norms on our alimony calculator — formula states show the statutory math, discretionary states show a reference range based on the income difference.