Pursuant to Ohio Revised Code §3105.18, spousal support (or what was formerly called alimony) is
a payment made directly to either a spouse or to a third party for the benefit of a spouse (ie. direct
payment of a mortgage). Ohio courts have the discretion to award spousal support in a divorce or a
legal separation when it is requested by one or both of the parties or after the court determines it to
be appropriate. The court has the authority to award both temporary and permanent spousal support.
Permanent spousal support means support for a period of time following the divorce or legal separation
proceedings.

Spousal support typically terminates at a specified time in the future, or upon the death of either
party, the remarriage of the spouse receiving spousal support, or cohabitation of the party receiving
spousal support. There are no “rules” for determining the term of a spousal support award, it varies
from county to county. Spousal support can be either non-modifiable or modifiable. If spousal support
is non-modifiable, the amount of support cannot be changed, it can only be terminated based upon
the above circumstances. If spousal support is modifiable, the amount of support can be increased or
decreased in accordance with the terms either agreed upon by the parties or ordered by the Court. For
example, spousal support may be modified in the event that one party loses his or her job.

Spousal support is taxable to the spouse who is receiving it and deductible to the spouse who is paying
it.