Updated October 28, 2025
What Is Spousal Maintenance?
Divorce can bring many financial changes, especially when one spouse relies on the other for support. Spousal maintenance, sometimes called alimony, is a court-ordered payment made by one spouse to help the other meet essential expenses after separation. It’s not automatically granted; rather, it’s awarded by a judge after reviewing the couple’s financial situation and individual needs.
The Illinois Spousal Maintenance Formula
Illinois uses a guideline formula to help determine spousal maintenance in many cases. The standard calculation is:
33 ⅓ % of the payor’s net annual income minus 25% of the payee’s net annual income.
However, there are two key limits:
- The receiving spouse’s total income (including maintenance) cannot exceed 40% of the couple’s combined net income.
- The guideline usually applies when the couple’s combined gross annual income is under $500,000 and the payor has no other ongoing support obligations.
Example Calculation
Let’s use a simple example:
Payor’s net income: $100,000
Payee’s net income: $30,000
33⅓% of $100,000 = $33,333
25% of $30,000 = $7,500
Subtracting these gives $25,833 in annual maintenance.
But before finalizing the award, the court must apply the 40% cap. Combined net income is $130,000, and 40% of that is $52,000. Because $30,000 + $25,833 = $55,833 (which exceeds the cap), the judge would reduce the award so that the payee’s total income doesn’t exceed 40% of the combined total.
Duration of Maintenance
The length of maintenance depends on how long the couple was married. Illinois law provides a table of multipliers to calculate the duration. For example:
- A 10-year marriage might result in maintenance lasting about 4.4 years.
- A 20-year marriage gives the court the discretion to award maintenance for the length of the marriage or indefinitely.
These numbers serve as guidelines, but judges can adjust them based on the circumstances of each case.
Tax Implications
Since January 1, 2019, federal law has changed how alimony is taxed:
- Payors can no longer deduct maintenance payments on their taxes.
- Recipients no longer include maintenance as taxable income.
This only applies to divorce or separation agreements signed (or modified) after that date. Older agreements may still follow the previous tax rules.
Other Factors That Affect Maintenance
Beyond the formula, Illinois courts consider several factors when deciding the amount and duration of maintenance:
- Age and health of both spouses
- Contributions to the marriage, including homemaking or supporting the other’s career
- Length of the marriage
- Income and earning capacity of each spouse
- Child support or other financial obligations
- Cohabitation or remarriage of the recipient
- Retirement, disability, or medical expenses
- Property division and existing agreements
- Tax implications for each party
Finding Support You Can Trust in Cook County
Spousal maintenance can significantly impact your financial future, so it’s important to understand your rights and obligations before agreeing to any terms. Because every case is unique, always consult with an experienced Illinois family law attorney for personalized advice.
If you’re going through a divorce in Schaumburg or the surrounding area, the Law Offices of Robert M. Kaplan can help guide you through the process. Contact us today to discuss your case and find out how we can help make this challenging time a little easier.