In Missouri, alimony or spousal support is referred to as maintenance. As part of a divorce or legal separation, one party may be obligated to pay the other party maintenance. Unlike many other states, Missouri does not have specific guidelines for determining maintenance or a calculator similar to the Form 14 child support calculator. 

Section 452.335 of the Missouri Revised Statutes sets forth the factors that the court considers in determining maintenance. They are listed below. These factors often guide settlement negotiations about maintenance as well.   

The financial obligations and resources of each spouse, including separate or marital assets, and whether those resources are sufficient to meet the spouse’s needs.

Maintenance orders also need to address whether the maintenance is non-modifiable or modifiable in the future. Non-modifiable maintenance is often referred to as “contractual maintenance” or “term maintenance,” and includes a specific end date or termination date. When a case is resolved by going to trial, in most cases, the court is only able to order modifiable maintenance with no specific end date. This means that the parties will have to go back to court to modify or terminate the underlying order in the future. The process of modifying maintenance can be costly and difficult for both spouses. This should be considered when negotiating the underlying agreement or deciding whether or not to go to trial. To learn more about modifying maintenance, go here.

Prior to January 1, 2019, maintenance was taxable as income to the spouse receiving maintenance and deductible as income to the spouse paying maintenance. The Tax Cuts and Jobs Acts of 2017 eliminated these provisions in the tax code. There are currently no tax benefits to paying or receiving maintenance. The new tax law applies to all original orders entered after December 31, 2018. The taxability of maintenance may change again in the near future as this provision expires in 2025.