New York is one of the few states with a real statutory formula for spousal maintenance under DRL § 236(B). The formula applies to income up to $241,000 (updated March 2026) and produces a guideline amount. Courts may deviate based on 15 statutory factors, and duration follows an Advisory Schedule tied to marriage length.
If you're going through a divorce in New York and wondering about alimony — officially called "maintenance" in New York law — you're in one of the few states where a real formula exists. That formula gives both spouses a concrete starting point before any negotiation begins. It doesn't eliminate judicial discretion, but it narrows it significantly compared to purely discretionary states like Ohio or Georgia.
New York also uses an Advisory Schedule for duration — a range of years tied to how long the marriage lasted — which gives both sides a realistic window to plan around. Understanding both the amount formula and the duration schedule is the starting point for anyone trying to form expectations about a New York maintenance case.
- Why New York calls it "maintenance" instead of alimony — and what that means
- The DRL § 236(B) formula for both temporary and post-divorce maintenance
- The $241,000 income cap updated March 2026
- The Advisory Schedule for duration — ranges tied to marriage length
- The 15 factors courts weigh when deviating from the formula
- Is New York a 50/50 divorce state?
- Remarriage, cohabitation, and termination
- Tax treatment after the 2018 federal law change
- Worked examples for both the formula and duration
New York Calls It "Maintenance" — Here's Why It Matters
New York uses the term "spousal maintenance" rather than alimony. Functionally they mean the same thing — ongoing financial support from one spouse to the other after separation or divorce — but the statutory framework in New York is more structured than most states, which is why the terminology is worth knowing when you're reading court documents or researching the law.
New York has both temporary maintenance (awarded during the divorce proceedings, called pendente lite maintenance) and post-divorce maintenance (ordered in the final divorce decree under DRL § 236(B)(6)). Both types use the same formula as a guideline. The formula, the income cap, and the Advisory Schedule all apply to both.
The DRL § 236(B) Maintenance Formula
New York's maintenance formula produces a guideline amount based on each spouse's gross income, capped at $241,000 for the higher earner as of March 2026. The formula has two versions depending on whether the maintenance payor also pays child support.
When the maintenance payor does NOT also pay child support
Step 2: (Combined income × 40%) − Payee's income
↳ The lower of Step 1 and Step 2 is the guideline amount
When the maintenance payor ALSO pays child support
Step 2: (Combined income × 40%) − Payee's income
↳ The lower of Step 1 and Step 2 is the guideline amount
A self-support reserve also applies: the formula cannot reduce the paying spouse below a minimum income threshold ($21,546/month as of March 2026). If applying the formula would drop the payor below that threshold, the formula result is adjusted accordingly.
Spouse A earns $130,000/year gross ($10,833/month). Spouse B earns $38,000/year gross ($3,167/month). No child support obligation.
Step 1: (10,833 × 30%) − (3,167 × 20%) = $3,250 − $633 = $2,617/month
Step 2: ((10,833 + 3,167) × 40%) − 3,167 = $5,600 − $3,167 = $2,433/month
The guideline is the lower figure: $2,433/month. This is the starting point — a court may deviate up or down based on the 15 statutory factors. This example is illustrative only.
The Advisory Schedule for Duration
New York's Advisory Schedule ties maintenance duration to marriage length using percentage ranges — not a fixed number of years. Courts are not required to follow it, but it provides a clear framework that most practitioners use as the starting point for negotiation.
| Marriage Length | Advisory Duration Range | Example (10-year marriage) |
|---|---|---|
| 0–15 years | 15%–30% of marriage length | 10-year marriage → 1.5–3 years of maintenance |
| 15–20 years | 30%–40% of marriage length | 18-year marriage → 5.4–7.2 years |
| 20+ years | 35%–50% of marriage length | 25-year marriage → 8.75–12.5 years |
For marriages over 20 years where self-sufficiency is genuinely unlikely — due to age, disability, or severe career disruption — courts may award maintenance without a fixed end date, subject to the 15-factor analysis. This is not automatic for long marriages; the receiving spouse must demonstrate that genuine self-sufficiency barriers exist.
The 15 Factors Courts Use to Deviate from the Formula
The formula and Advisory Schedule are guidelines, not mandates. A court must consider 15 statutory factors when deciding whether to deviate — awarding more, less, or for a different duration. Any deviation requires written findings explaining why the guideline amount would be unjust or inappropriate.
| Factor | What Courts Examine |
|---|---|
| Age and health of both parties | Poor health or advanced age affecting earning ability |
| Present and future earning capacity | Realistic future income potential — not just current pay |
| Need of one party to incur education/training expenses | Cost and time to become self-supporting |
| Termination of a child-rearing role | Impact of leaving a career to raise children |
| Standard of living during the marriage | Household spending level as the lifestyle benchmark |
| Income and property of both parties | Full financial picture including assets awarded in divorce |
| Distribution of marital property | Assets received in the property settlement affect support need |
| Duration of the marriage | Longer marriages may justify departing upward from the schedule |
| Tax consequences | Post-2018 tax treatment is a required consideration |
| Contributions as spouse, parent, wage earner | Homemaking and career-building contributions are recognized |
| Wasteful dissipation of marital assets | Reckless spending or hiding assets before divorce |
| Transfer or encumbrance of marital property | Actions taken to reduce assets available for distribution |
| Loss of health insurance | Cost and availability of coverage after divorce |
| Reduced or lost lifetime earning capacity due to foregoing career | Long-term financial impact of career sacrifice |
| Any other just and proper factor | Courts retain discretion for unusual circumstances |
Remarriage, Cohabitation, and Termination
Remarriage automatically terminates post-divorce maintenance in New York. The obligation ends when the receiving spouse remarries — no court motion is needed.
Cohabitation does not automatically terminate maintenance under New York law, but the paying spouse may petition the court to modify or terminate the award based on changed circumstances if cohabitation substantially reduces the recipient's financial need. Courts look at whether the new living arrangement involves shared finances and mutual support.
Either party's death also generally terminates ongoing maintenance, unless the divorce agreement provides for estate continuation — which is uncommon and must be explicitly negotiated.
Modification is available when there has been a substantial change in circumstances — significant income change, serious illness, or job loss. The party seeking modification must demonstrate the change is substantial and was not foreseeable at the time of the original order.
Tax Treatment: What Changed in 2018
For divorces finalized on or after January 1, 2019, maintenance payments are no longer deductible for the paying spouse and no longer taxable income for the receiving spouse — at the federal level and for New York State income tax. This is a permanent change under the Tax Cuts and Jobs Act of 2017.
For divorces finalized before January 1, 2019, the old rules apply: maintenance is deductible for the payer and taxable income for the recipient, unless the agreement was modified to adopt the new treatment. Verify your decree's finalization date and consult a tax professional if you're unsure which rules apply.
Putting It Together: A Worked Example
Suppose two people are divorcing after a 17-year marriage in New York. Spouse A is a finance manager earning $145,000/year gross ($12,083/month). Spouse B worked as a graphic designer before reducing to part-time work six years ago to manage the household; Spouse B earns $31,000/year gross ($2,583/month). No children at home. No child support obligation.
Formula (no child support):
Step 1: (12,083 × 30%) − (2,583 × 20%) = $3,625 − $517 = $3,108
Step 2: (14,666 × 40%) − 2,583 = $5,866 − $2,583 = $3,283
Guideline: lower of the two = $3,108/month
Duration (Advisory Schedule — 17-year marriage in the 15–20 year bracket):
30%–40% of 17 years = 5.1–6.8 years (roughly 5–7 years)
A court following the guidelines might award approximately $3,100/month for 5–7 years. If a factor like significant health issues or a substantial asset award justified deviation, the court would explain in writing why the guideline result was inappropriate. This example is illustrative only and not a prediction of any outcome.
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