Increasingly, the courts require custodial parents to work, even though that might mean reduced care for minor children. Some weight may be given, however, to the needs of very young children to be cared for by the custodial parent and this may result in a need for spousal support while the child is very young. The special needs of a disabled child might be given weight in determining whether the care-giving parent is able to work and therefore needs spousal support. Age and health of the parties. Even in short marriages, where a party has serious health problems preventing gainful employment, spousal support can be awarded and the duration could be longer than it might otherwise be.
Spousal support is income to the party receiving it and a deduction for the party paying it.
If you have any question about spousal support, you should each seek legal counsel. To be deductible under federal tax law by the paying spouse, spousal support must end, at the latest, on the death of the receiving spouse. Where the marriage has been more than ten years, the courts will presume the need for spousal support or at least the retention of jurisdiction to award support. Support may be warranted in shorter marriages, however, based on the factors listed above. The length of the time support is payable also depends on the above factors.