The guideline was updated from 30–35% to 23–28% to reflect the elimination of alimony tax deductibility under TCJA (post-2018 divorces). Input incomes below are annual. For child support cases, the Cavanagh three-step analysis applies.
Use this free Massachusetts spousal support calculator to estimate alimony under M.G.L. c. 208 § 34–53. Whether your divorce is in Boston (Suffolk County), Worcester, Springfield, or anywhere else in Massachusetts, this tool applies the 2026 23–28% guideline, the Cavanagh three-step analysis, the Openshaw savings factor, and a post-tax financial impact analysis. Choose your calculation method, enter your details, and get a step-by-step estimate. Always consult a licensed Massachusetts divorce attorney for advice specific to your case.
Calculation Method (2026 23–28% Guideline)
Choose how to calculate the alimony amount (New recommended range: 23–28%):
Percentage of Income Difference (23–28% Recommended)
Enter a percentage between 1% and 28%. Default is 25.5% (midpoint of the 2026 MA Bar Association recommendation for post-2019 divorces).
Please enter a percentage between 1 and 28 (2026 guideline range)
Fixed Weekly Amount
Enter a specific weekly alimony payment to see the post-tax impact on both parties.
Please enter a valid weekly amount
Scenario Slider (10–28%)
Use the slider to see how different percentages within the 10–28% range affect post-tax incomes.
Alimony Percentage: 25.5%
Income Information (Annual — Massachusetts guideline uses annual income)
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⚠️ Cavanagh v. Cavanagh Analysis Required:
Because child support is involved, the mandatory three-step Cavanagh analysis applies:
Calculate alimony first, then child support using post-alimony incomes.
Calculate child support first, then alimony using remaining income.
Compare the tax consequences and outcomes of both methods.
This calculator provides an illustration only — the result below does not reflect the full Cavanagh analysis required by Massachusetts courts.
Economic misconduct: hiding assets or intentional unemployment may affect awards
Marital misconduct may be considered in alimony determinations
Massachusetts Professional License Rules:
Courts may order support during license maintenance periods
Continuing education costs may be factored into awards
Malpractice insurance costs considered for medical professionals
Needs & Resources
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Please enter a valid age between 18–100
Massachusetts Retirement Rules:
Early Retirement (55–64): Courts examine whether voluntary or health-related
Normal Retirement (65+): Grounds for modification at full Social Security age
Retirement Accounts: IRA/401k withdrawals count as income (Cavanagh, 2025)
Social Security: Benefits may substitute for alimony payments
Earning Capacity
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Recipient Sacrificed Career for Marriage?
Recipient has disability?
Duration Factors
Maintain marital standard of living?
Significant separate property?
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Please enter a valid age between 18–100
Disclaimer: This calculator provides estimates only. Massachusetts courts have broad discretion, especially post-2019 with the loss of tax deductibility. For cases with child support, the Cavanagh decision requires complex analysis not reflected here. Consult a licensed Massachusetts family law attorney.
📅 2026 Update: The recommended alimony percentage range has been updated from 30–35% to 23–28% (default: 25.5% midpoint). Cavanagh v. Cavanagh (2022/2025) requires a mandatory three-step analysis when both alimony and child support are at issue. Openshaw v. Openshaw (2024) expanded “need” to include the recipient's marital savings habit.
Tax estimates based on 2025–2026 Massachusetts and federal rates. Alimony is not tax-deductible for agreements after 2018 (TCJA).
Alimony Type Determination
Recommended Type:
Primary Factors:
Monthly Alimony Amount
Guideline Amount (2026 23–28% Range):
Calculation Method:
Duration of Alimony
Recommended Duration:
Massachusetts Guidelines:
Judicial Considerations
Likely Range:
Key Factors:
Massachusetts Alimony Case Laws
Bill HD.3277 (2025–2026) / M.G.L. c. 208 § 53 Amendment
Pending Legislation — House Committee on Ways and Means
Formally updates the statutory alimony guideline range from 30–35% to 23–28% of the difference between gross incomes, codifying post-TCJA practice. Also clarifies that gross income includes employer retirement contributions and HSA contributions.
Landmark ruling establishing the mandatory three-step process for alimony and child support together. The 2025 Appeals Court clarification reinforced that judges must perform both calculations and clarified that employer retirement contributions count toward gross income.
Openshaw v. Openshaw (2024)
Mass. Sup. Jud. Ct. (2024)
Expanded the definition of financial “need” to include the recipient's ability to continue a marital habit of saving money. Support calculations may now account for savings as a legitimate expense component of need.
Smith v. Smith (2025)
105 Mass. App. Ct. 505
Affirmed that parties have responsibility to present evidence of tax implications to the court. Reinforced that post-tax analysis is essential in modern support calculations.
Rodman v. Rodman (2014)
470 Mass. 539
Clarified that cohabitation requires a showing of a “common household” with financial interdependence, not merely romantic involvement. Cohabitation for 3+ months may be grounds for modification.
Modifying Alimony in Massachusetts
Massachusetts courts may modify alimony upon a showing of a material change in circumstances under M.G.L. c. 208 § 49.
1. Legal Standards for Modification
Material Change Required: The change must be substantial and ongoing — temporary fluctuations are insufficient.
Automatic Termination on Remarriage: The recipient's remarriage results in automatic termination of general term alimony.
Cohabitation Standard: The recipient's cohabitation with another person for at least 3 months in a relationship resembling marriage is grounds for suspension, reduction, or termination (Rodman v. Rodman, 2015).
Full Social Security Retirement Age Is Presumptive: Payor's retirement at full Social Security retirement age (65+) creates a presumption that continuing to pay the same amount is no longer required, though the court retains discretion.
Cavanagh Applies at Modification Too: If both alimony and child support are being modified simultaneously, the mandatory three-step Cavanagh analysis still applies (Cavanagh v. Cavanagh, 490 Mass. 398 (2022); 105 Mass. App. Ct. 620 (2025)).
2. Common Grounds for Modification
Recipient's Remarriage: Automatic termination of general term alimony; payor should still file to formally close out the order.
Payor's Retirement at Full Social Security Age: Presumptive grounds for modification (65+).
Recipient's 3+ Month Cohabitation: In a relationship resembling marriage (Rodman).
Recipient's Improved Earning Capacity: Or completion of a rehabilitation plan.
Significant Income Change: For either party.
Disability or Health Issues: Affecting either party's earning capacity.
3. Step-by-Step Modification Process
Step 1 – Gather Evidence: Tax returns, pay stubs, medical records, proof of cohabitation duration and nature of the relationship.
Step 2 – File a Complaint for Modification: Submit to the Probate and Family Court that issued the original order.
Step 3 – Serve Notice: Legally notify the other party using certified mail or a process server.
Step 4 – Mediation: Many Massachusetts courts require mediation before a hearing.
Step 5 – Court Hearing: If unresolved, present evidence to the court for a decision.
Step 6 – Order on Modification: Modifications are not retroactive — they apply from the filing date forward.
4. Critical Practical Considerations
Never stop paying without court approval: Doing so risks contempt and arrears accumulation.
No retroactive modification: Act promptly when circumstances change, since relief runs only from the filing date.
Document cohabitation carefully: The 3-month, marriage-like relationship threshold from Rodman requires specific evidence, not just shared housing.
Coordinate with child support modification: If both are at issue simultaneously, expect the court to apply the Cavanagh three-step tax-outcome comparison.
M.G.L. c. 208 §§34, 49, 53 | Cavanagh v. Cavanagh, 490 Mass. 398 (2022); 105 Mass. App. Ct. 620 (2025) | Openshaw v. Openshaw (2024) | Rodman v. Rodman, 470 Mass. 539 (2015)
Massachusetts Spousal Support FAQs
What is the new 23-28% alimony guideline in Massachusetts?
Effective 2025–2026 (Bill HD.3277): The recommended alimony percentage range was updated from 30–35% to 23–28% of the difference between the parties' gross incomes. Why the change? The TCJA eliminated alimony tax deductibility for divorces after December 31, 2018, reducing the payor's effective burden — the old 30–35% formula created an excessive financial burden. Default in this calculator: 25.5% (midpoint).
What are the different types of alimony in Massachusetts?
General Term Alimony: Regular payments to economically dependent spouse, subject to durational limits (M.G.L. c. 208 § 49). Rehabilitative Alimony: Temporary support while recipient gains education/training for employment. Reimbursement Alimony: Compensation for contributions to payor's education or career. Transitional Alimony: Short-term support to transition to single life (typically up to 3 years).
What is the Cavanagh decision and how does it affect alimony?
In cases with both alimony and child support, judges must perform a mandatory three-step process: (1) calculate alimony first, then child support using post-alimony incomes; (2) calculate child support first, then alimony; (3) compare the tax outcomes and choose the approach that is fairest to both parties.
How does Openshaw v. Openshaw affect alimony calculations?
The 2024 Openshaw decision expanded how courts determine financial "need." If a couple had a regular habit of saving money during the marriage, the recipient's ability to continue saving after divorce can be considered part of their financial need. This means support may cover not just living expenses but also a savings component.
Openshaw v. Openshaw, Mass. Sup. Jud. Ct. (2024)
How long does alimony last in Massachusetts?
5 years or less: No more than 50% of the number of months married
5–10 years: No more than 60% of the number of months married
10–15 years: No more than 70% of the number of months married
15–20 years: No more than 80% of the number of months married
20+ years: Indefinite duration (subject to modification/termination events)
M.G.L. c. 208 § 49
Are alimony payments taxable under the 2026 rules?
For agreements executed after December 31, 2018: alimony is NOT deductible for the payor and NOT taxable income for the recipient (federal and Massachusetts). For agreements executed before January 1, 2019: the old rules may still apply unless the agreement was modified to change tax treatment. The 23–28% guideline specifically accounts for this loss of deductibility.
When does alimony end in Massachusetts?
Alimony terminates automatically upon: death of either party; remarriage of the recipient; court order based on cohabitation (3+ months in a relationship resembling marriage per Rodman); expiration of the durational limit; retirement of the payor at full Social Security retirement age (subject to court approval).