Calculate Alimony Under Mississippi Code § 93-5-23
See: Mississippi Code § 93-5-1
See: Mississippi Code § 93-5-2
See: Ferguson v. Ferguson, 639 So.2d 921 (Miss. 1994)
See: McKee v. McKee, 418 So.2d 764 (Miss. 1982)
See: Smith v. Smith, 954 N.E.2d 502 (Miss. 2011)
Recommended Alimony Type:
Primary Factors:
Guideline Amount:
Statutory Considerations:
Recommended Duration:
Mississippi Guidelines:
Likely Range:
Key Factors:
Established the primary "Armstrong factors" that Mississippi courts must consider when awarding alimony, including income, needs, assets, length of marriage, and fault .
Reaffirmed that "fault or misconduct" remains a relevant factor the court can consider when awarding alimony, even in an "irreconcilable differences" (no-fault) divorce .
Illustrates how fault (in this case, alcohol abuse contributing to the marriage breakdown) can be considered by the court in determining the final alimony award .
Clarified the purpose and application of rehabilitative alimony, designed to help a spouse become self-supporting through education or training .
A recent ruling clarifying enforcement of alimony obligations against an estate. The court held that estates can receive credits for partial payments and life insurance proceeds when calculating alimony debts owed by the deceased payor.
Mississippi law allows for modification of alimony under certain circumstances. Here's the process for requesting a modification:
Under Mississippi Code § 93-5-23, alimony can be modified for:
Legislative Note: Bill SB 2505 (2025), which proposed to clarify health insurance cost considerations in child support, died in committee on February 4, 2025, and is not law .
Note: The modification process typically takes 3-6 months for uncontested cases and 9-18 months for contested cases, depending on court backlogs.
Mississippi recognizes several types of alimony :
Mississippi Code § 93-5-23
Mississippi does not have a statutory formula or calculator for alimony . Judges use judicial discretion based on the factors from Armstrong v. Armstrong :
The primary analysis is the recipient's reasonable needs versus the payor's ability to pay .
Armstrong v. Armstrong, 618 So. 2d 1278 (Miss. 1993)
Marriage duration is a key factor :
Long-term marriages are more likely to result in support to maintain the marital standard of living.
Mississippi Code § 93-5-23
Yes, but it depends on the type of alimony :
Automatic Termination: Periodic alimony ends upon the recipient's remarriage or the death of either spouse . Cohabitation may also be grounds for termination or modification .
Bowe v. Bowe, 557 So.2d 793 (Miss. 1990)
Fault remains a relevant factor that Mississippi courts can consider .
O'Brien v. O'Brien, 149 So.3d. 508 (Miss. 2014)
Federal tax (Current Law): For divorce decrees entered on or after January 1, 2019, alimony payments are NOT deductible by the payor and are NOT counted as taxable income for the recipient .
Important Note: This provision of the Tax Cuts and Jobs Act is currently scheduled to sunset after December 31, 2025. For decrees entered in 2026 and beyond, the tax treatment may revert to the old rules (deductible for payor, income for recipient) unless Congress acts to extend the current law .
Mississippi tax: Follows federal treatment.
IRC §71, Tax Cuts and Jobs Act of 2017
Mississippi law distinguishes between:
Alimony (Spousal Support):
Property Division:
Mississippi Code § 93-5-23
Retirement can be grounds for modifying alimony:
Mississippi Code § 93-5-23
While all Mississippi chancery courts apply the same Armstrong factors, local practices and cost of living can influence awards:
The fundamental law, however, is the same statewide.
Mississippi Code § 93-5-23