Utah courts consider multiple factors under § 81-4-502(2), including: financial need, ability to pay, marriage duration, standard of living during marriage, age and health of parties, earning capacity, child care responsibilities, and — per S.B. 59 (2026) — mandatory tax consequences (§ 81-4-502(2)(k)).

This calculator applies a 30% of payor income minus 40% of recipient income baseline, then adjusts for all applicable statutory factors including the mandatory ×0.90 tax adjustment and the equalization rule for qualifying marriages.

Utah Code § 81-4-502(2); S.B. 59 (2026)

S.B. 59 made cohabitation termination mandatory under § 81-4-505(3)(a). Previously courts had discretion. Now, if the payor proves the recipient cohabits (same residence + romantic relationship per § 81-4-501(2)), the court must terminate alimony.

The payor has one year from discovery to file a motion under § 81-4-505(3)(b). Miller v. Miller (2025) strictly enforced this deadline — a petition filed just 13 months after discovery was dismissed.

Never stop paying on your own based on assumed cohabitation — file a petition with the court to trigger the mandatory termination process.

Utah Code § 81-4-505(3); Miller v. Miller, 2025 UT App 105

Yes. Under Utah Code § 81-4-502(2)(k) (added by S.B. 59 2026), courts are required to consider tax consequences of alimony. For post-2018 divorces, alimony is not deductible to the payor and not taxable to the recipient under the Tax Cuts and Jobs Act (2017).

This means the economic benefit to the payor is reduced (no deduction), so courts must adjust awards downward accordingly. In re Marriage of Petersen (2026 UT App 12) confirmed this as a mandatory calculation step. This calculator applies a ×0.90 factor unconditionally.

Utah Code § 81-4-502(2)(k); In re Marriage of Petersen, 2026 UT App 12; TCJA 2017

Under § 81-4-502(2)(f), alimony generally cannot exceed the length of the marriage. For example, a 10-year marriage means a maximum of 10 years of alimony. Temporary alimony paid during divorce proceedings counts toward this cap.

Exceptions exist for extenuating circumstances (such as disability) where the court may extend alimony beyond the marriage-length cap. Courts retain discretion to apply shorter durations even when the cap allows longer.

Utah Code § 81-4-502(2)(f)

Under § 81-4-502(2)(h), courts may consider specific fault — such as adultery, abuse, or financial sabotage — that substantially contributed to the divorce. However, fault alone does not guarantee or preclude alimony; the primary focus remains financial need and ability to pay.

Fault is a secondary factor and may modestly increase the alimony amount in cases involving documented misconduct that affected the marriage financially.

Utah Code § 81-4-502(2)(h)

Under § 81-4-502(2)(j), for marriages lasting 10+ years where one spouse stayed home to care for a child, there is a rebuttable presumption that the court should equalize the parties’ standards of living.

Johnson v. Johnson (2025 UT App 82) confirmed this as a significant upward adjustment — this calculator applies a ×1.25 factor when both conditions are met (10+ year marriage and stay-at-home parent). The presumption can be rebutted by evidence of unusual circumstances.

Utah Code § 81-4-502(2)(j); Johnson v. Johnson, 2025 UT App 82

Under § 81-4-504(2)(a), a payor’s retirement is explicitly defined as a “substantial material change” for modification purposes — making Utah one of the few states to codify retirement as a modification ground. The payor must file a petition; the court reviews reasonableness based on age, health, and type of work.

Alimony may be reduced but is not automatically eliminated — the recipient’s ongoing needs are still weighed against the payor’s reduced post-retirement income.

Utah Code § 81-4-504(2)(a)