Important Note: This is the actual Form - Use the LDSS-5039 as a Guide when filling it out. A spouse can file a petition in New York Family Court for the other spouse to pay spousal support even if they have not yet filed for divorce.The purpose of a maintenance award is to help the receiving spouse become financially independent after a divorce. This blog post will outline the crucial tax implications surrounding spousal support in NYC and what it means for you. Income withholding is when your ex-spouse's employer takes the amount your ex-spouse owes you in alimony out of their paycheck. Previously, the higherearning spouse paying support was required to report their maintenance payments as a tax deduction. How Do New York Courts Calculate Temporary Spousal Maintenance? In New York, alimony is still tax-deductible for the payor and tax-includable for the recipient. New York courts typically order spousal support to be paid in a monthly fashion. Get the legal help you deserve.