Calculate Alimony Under Iowa Code Chapter 598
Iowa Code §598.21A
In re Marriage of Geil
In re Marriage of Owen (Iowa Sup. Ct. Dec. 12, 2025)
Recommended Maintenance Type:
Guideline Amount:
Recommended Duration:
LANDMARK RULING: The Iowa Supreme Court held that when a closely held business is valued using future earnings, those same earnings cannot be tapped again to justify spousal support. Doing so amounts to an impermissible "double dip." The Court reversed a Court of Appeals decision that had awarded spousal support based largely on future income potential from a business that had already been valued using those same earnings. This significantly affects spousal support calculations in high-asset divorces involving business valuations.
Professional degrees and licenses are not marital property but may be considered when awarding spousal support.
Cohabitation alone does not automatically terminate spousal support.
For divorces finalized on or after January 1, 2019: Payor CANNOT deduct; Recipient does NOT report as income. This follows the federal TCJA. For pre-2019 divorces, old rules apply (payor deducts, recipient pays taxes). Iowa state tax conforms to federal.
Tax Cuts and Jobs Act of 2017
Under In re Marriage of Owen (Dec. 2025), if a business is valued using future earnings (capitalization method) and the recipient received a buyout, the same future earnings cannot be used to justify spousal support. This prevents counting the same economic stream twice.
Temporary, Rehabilitative, Traditional, and Reimbursement maintenance under Iowa Code §598.21A.
Under 5 years: typically none; 5-10 years: 20-40% of marriage duration; 10+ years: longer-term possible.