Spousal Support (Alimony) in Michigan: Factors, Duration, Remarriage and Taxes

Michigan law uses both words, alimony and spousal support. There's no formula, no statewide calculator and no duration schedule. Judges decide from the facts, guided by the statutes and a list of factors developed by Michigan's appellate courts. As the Court of Appeals has put it, "The main objective of alimony is to balance the incomes and needs of the parties in a way that will not impoverish either party."

Temporary support while the case is pending

In every action for divorce or separation, the court "may require either party to pay alimony for the suitable maintenance of the adverse party," and may also order payments to preserve property and to let the other spouse "carry on or defend the action, during its pendency" (MCL 552.13(1)). Requests go through the court rules on temporary orders, MCR 3.207.

Final support

At judgment, if the property each spouse receives is "insufficient for the suitable support and maintenance" of a spouse or the children in that spouse's care, the court may award spousal support "to be paid to either party in gross or otherwise as the court considers just and reasonable, after considering the ability of either party to pay and the character and situation of the parties, and all the other circumstances of the case" (MCL 552.23(1)). "In gross" means a lump sum; "otherwise" includes periodic payments.

The judgment should say plainly whether spousal support is granted, denied or reserved, because under the court rules "a judgment silent with regard to spousal support reserves it" (MCR 3.211(B)), leaving the door open to a later request.

The factors

Michigan's Court of Appeals, in Olson v Olson, 256 Mich App 619 (2003), listed the factors courts consider:

• the past relations and conduct of the parties;
• the length of the marriage;
• the parties' ability to work;
• the source and amount of property awarded to each;
• their ages;
• their ability to pay alimony;
• their present situations;
• their needs;
• their health;
• their prior standard of living and whether either is responsible for supporting others;
• contributions of the parties to the joint estate;
• a party's fault in causing the divorce;
• the effect of cohabitation on a party's financial status; and
• general principles of equity.

No single factor controls; the court weighs the ones that matter in the case.

When support ends or changes

Remarriage. Under MCL 552.13(2): "An award of alimony may be terminated by the court as of the date the party receiving alimony remarries unless a contrary agreement is specifically stated in the judgment of divorce." Payments that accrued before termination are still owed. Courts have read "remarries" to mean a legal marriage, so living together isn't remarriage; cohabitation matters only as the judgment or the factors make it matter.

Modification. On either party's petition, the court "may revise and alter the judgment, respecting the amount or payment of the alimony" (MCL 552.28), generally on a change in circumstances. The parties can agree in the judgment that support won't be modifiable, but that waiver must be clear.

Enforcement. Unpaid alimony is a lien on the payer's property, and the court can order the property sold, award execution, appoint a receiver or divide the payer's property to collect it (MCL 552.27).

Taxes

For divorce or separation instruments executed after 2018, the payer can't deduct spousal support, and "Alimony and separate maintenance payments the recipient spouse receives under such an agreement are not included in their gross income" (IRS Topic 452). Michigan follows that treatment. Its Department of Treasury explains that for those instruments "The payments are neither a deduction from income for the payer spouse nor a recognition of income for the recipient spouse" (Revenue Administrative Bulletin 2021-19).

And for child support: spousal support paid between the two parents isn't subtracted from the payer's income or added to the recipient's when Michigan calculates child support. See child support.

Where these sections live

• MCL 552.13 — Temporary alimony; termination on remarriage
• MCL 552.23 — Support from either party's estate
• MCL 552.28 — Revising alimony
• MCR 3.207 — Temporary orders
• MCR 3.211 — Judgments