Typically alimony is paid in periodic installments (weekly or monthly, for example) for a certain length of time or until the death of one of the spouses or the remarriage of the recipient. Unlike child support, alimony is taxable to the recipient and deductible by the paying spouse under the rules of the Internal Revenue Service. As a result, many high earning spouses are better off paying family support in the form of alimony instead of child support because alimony is paid in pre-tax dollars and child support is paid in after-tax dollars. That means a dollar of alimony may cost the paying spouse 60 cents whereas a dollar of child support costs $1.40, assuming the paying spouse pays 40 percent of income in taxes.

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