Alimony in North Dakota
In North Dakota, alimony, also known as spousal support, is not awarded as a matter of right, but rather at the discretion of the court. The court considers a variety of factors when determining whether to award alimony, the amount, and the duration of the payments.
Legal Basis for Alimony
The legal basis for alimony in North Dakota is found in North Dakota Century Code (NDCC) §14-05-24. This statute provides that the court may compel either of the parties to pay alimony to the other for any period of time. The court’s decision is based on the circumstances of the case and the respective parties.
Factors Considered in Alimony Determination
The court considers several factors when determining whether to award alimony, including but not limited to:
- The financial circumstances of both parties, including the marital property apportioned to each.
- The duration of the marriage.
- The age and physical and mental health of both parties.
- The earning ability of the party seeking maintenance, including educational background, training, employment skills, work experience, length of absence from the job market, and custodial responsibilities for children.
- The ability of the other party to meet his or her needs while meeting those of the party seeking maintenance.
The court has broad discretion in determining the amount and duration of alimony. There is no specific formula or guideline provided in the North Dakota Century Code for calculating alimony.
Modification and Termination of Alimony
According to NDCC §14-05-24.1, the court may modify its spousal support orders when there is a material change in circumstances. This could include a significant increase or decrease in either party’s income, a change in the health of either party, or any other circumstance that the court considers relevant.
Alimony typically ends when either the recipient or the payer dies. It may also end if the recipient remarries or cohabitates with another person in a relationship that is akin to a marriage.
Tax Implications
As of January 1, 2019, alimony payments are no longer deductible for the payer, and the recipient does not have to report the payments as income for federal tax purposes. This is due to changes in the federal tax law under the Tax Cuts and Jobs Act of 2017.
Conclusion
Determining alimony in North Dakota involves a careful analysis of various factors. It is a complex process that requires a thorough understanding of the law and the specific circumstances of each case. Therefore, it is advisable to seek legal counsel when dealing with alimony issues in a divorce proceeding.