In New York, alimony is called maintenance. The purpose of maintenance is to help support the non-moneyed spouse either for a specified period of time after the divorce or for life. Maintenance is taxable to the recipient spouse and deductible from the paying spouse’s income. Whether maintenance will be paid in a particular situation, and for how long, depends on the following factors that the court must consider:

 

(1) the income and property of the respective parties including marital property received pursuant to equitable distribution;

(2) the duration of the marriage and the age and health of both parties;

(3) the present and future earning capacity of both parties;

 

(4) the ability of the party seeking maintenance to become self-supporting and, if applicable, the period of time and training necessary;

(5) reduced or lost lifetime earning capacity of the party seeking maintenance as a result of having foregone or delayed education, training, employment, or career opportunities during the marriage;

(6) the presence of children of the marriage in the respective homes of the parties;

(7) the tax consequences to each party;

(8) contributions and services of the party seeking maintenance as a spouse, parent, wage earner and homemaker, and to the career or career potential of the other party;

(9) the wasteful dissipation of marital property by either spouse;

(10) any transfer or encumbrance made in contemplation of a matrimonial action without fair consideration; and

(11) any other factor which the court shall expressly find to be just and proper.