New Hampshire Alimony Laws: The 2019 Formula and How It Works (2026)

New Hampshire took an unusual step in family law when it enacted SB 71 in 2018, effective January 1, 2019: it replaced open-ended judicial discretion for the most common type of alimony with a statutory formula. If you are going through a divorce in New Hampshire, understanding that formula and its limits is essential to estimating what a court is likely to order.

Information last verified on June 1, 2026. This article has not yet been reviewed by a licensed attorney.

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What Is Alimony in New Hampshire?

Alimony in New Hampshire is a court-ordered payment from one spouse (the payor) to the other (the payee) following a divorce or legal separation. New Hampshire law uses the word "alimony," not "spousal support" or "spousal maintenance," and the governing statutes are found at RSA Chapter 458.

The 2019 reform created a structured framework with three distinct categories. Temporary alimony covers the period while the divorce case is pending and ends when the final decree takes effect. Term alimony is the principal post-divorce type and carries the statutory formula. Reimbursement alimony compensates a spouse who made economic or non-economic contributions to the other spouse's financial resources during the marriage.

Before 2019, New Hampshire courts exercised broad discretion over both the amount and duration of alimony awards. The reform preserved judicial flexibility through deviation authority, but it anchored the analysis in a formula that gives both parties a starting point for negotiation and a benchmark against which any proposed deviation must be justified.

The 2019 Reform: Term Alimony Is Now the Default

Senate Bill 71, signed in 2018 and effective January 1, 2019, replaced the former RSA 458:19 with a three-statute framework. RSA 458:19 now contains definitions that apply across the entire alimony scheme. RSA 458:19-a governs term alimony and reimbursement alimony. RSA 458:19-aa governs modification and termination.

The most significant change is the formula for term alimony amounts. Before 2019, courts determined both the amount and the duration of alimony on a purely discretionary basis using a multi-factor analysis. After 2019, the statute sets a presumptive ceiling on the amount (the formula) and a presumptive ceiling on the duration (50% of the marriage length). Courts retain the authority to deviate from both ceilings, but deviation requires specific findings.

The 2019 statute also addressed the federal tax change brought about by the Tax Cuts and Jobs Act of 2017, which eliminated the deduction for alimony paid under post-2018 agreements. Because the payor no longer receives a tax deduction, the statute set the default formula at 23% of the income difference. A higher rate of 30% applies only if federal law is amended to restore deductibility.

How the Term Alimony Formula Works

Under RSA 458:19-a, the amount of a term alimony order is the lesser of two figures:

1. The payee's reasonable need, meaning the amount the payee actually requires to meet reasonable living expenses; and
2. The formula amount, equal to 23% of the difference between the parties' gross incomes at the time the order is created.

The income difference is calculated using gross income as defined in RSA 458:19. Gross income is broad: it includes wages, salary, commissions, tips, annuities, Social Security benefits (other than those received on behalf of a minor child), trust income, lottery and gambling winnings, interest, dividends, investment income, net rental income, self-employment income, business profits, pensions, bonuses, workers' compensation, veterans' benefits, unemployment benefits, and disability benefits.

Several categories are excluded from gross income for alimony purposes. Social Security benefits received on behalf of a minor child are excluded. Capital gains from property received in the divorce are excluded. The income of a subsequent spouse is generally excluded. Income from overtime or a second job that began after the parties separated (or, in modification proceedings, after the existing alimony order was entered) is also excluded, as long as the party already holds a full-time position.

A Worked Example

Suppose the payor earns $90,000 gross and the payee earns $30,000 gross. The income difference is $60,000. The formula produces 23% of $60,000, which is $13,800 per year, or $1,150 per month. If the payee's reasonable living expenses exceed $1,150 per month, the formula caps the award at $1,150. If the payee's reasonable need is only $900 per month, the award is capped at $900. The formula is always the ceiling, not the floor.

The Duration Cap

The maximum duration of term alimony is 50% of the length of the marriage, measured in months, unless the parties agree to a different term or the court finds that justice requires an adjustment. A marriage of 120 months (ten years) would carry a presumptive cap of 60 months (five years) of term alimony. Courts that depart from the 50% cap must state their reasons on the record.

Adjustment Factors

RSA 458:19-a, section IV allows the court to adjust the formula amount or duration when justice requires. The statute identifies eleven factors the court may consider:

• The health or disability of either party
• The degree to which either party has been financially dependent on the other and the duration of that dependency
• The vocational skills and employability of the payee
• Whether either party is voluntarily unemployed or underemployed
• Special needs of a minor child of the parties that limit the payee's ability to work
• The property each party received in the divorce
• Conduct, including abuse, by either party during the marriage
• The difference in Social Security benefits available to each party
• Dissipation or diminution of marital assets by either party
• The impact of federal and state income taxes on any alimony award
• Any other material or relevant reason for an adjustment

Because these factors can significantly move the award up or down, any party expecting a deviation from the formula should document the relevant circumstances carefully.

Reimbursement Alimony

Reimbursement alimony under RSA 458:19-a compensates a spouse for economic or non-economic contributions that advanced the other spouse's financial resources during the marriage. Common examples include supporting a spouse through a professional degree program or foregoing career advancement to raise children.

Reimbursement alimony differs from term alimony in two important ways. First, it is not calculated using the 23% income-difference formula; the amount is based on the nature and value of the contribution being reimbursed. Second, it has a fixed five-year maximum from the effective date of the final decree. Once a reimbursement alimony order is entered, it cannot be modified except by written agreement of the parties. This finality gives both sides certainty.

When Term Alimony Ends

RSA 458:19-a and RSA 458:19-aa specify several events that terminate term alimony by operation of law.

Remarriage of the Payee

Term alimony ends on the remarriage of the payee unless the order is based on an agreement between the parties that expressly provides otherwise. If the payee's new marriage later ends in divorce, RSA 458:19-aa permits the payee to seek reinstatement of alimony within five years of the effective date of the termination order, provided the original award had not otherwise expired.

Payor Reaches Full Retirement Age or Actually Retires

Term alimony ends when the payor reaches full retirement age under the federal Social Security program, or when the payor actually retires, whichever occurs later. The payor's ability to continue working past full retirement age is not, by itself, a basis for extending alimony beyond that point. The payor is required to provide the payee with reasonable advance notice of intent to retire; the statute establishes that 60 days' notice is presumptively reasonable. As with other termination events, the parties may agree to a different termination date, or the court may find that special circumstances require a different date.

Death

The obligation to pay alimony ends on the death of the payee. A payor's death also ends the obligation for payments not yet due, but to the extent payments are already due and unpaid, they become a charge against the payor's estate, except to the extent covered by life insurance or other security.

Cohabitation

The court may terminate a term alimony order if the payee is cohabiting with another unrelated adult in a relationship that resembles marriage and it would be unjust to continue the alimony award given that cohabitation. Unlike some states that specify a duration before cohabitation can trigger termination, New Hampshire's statute directs courts to evaluate whether the relationship is marriage-like rather than simply measuring its length.

Expiration of the Award Term

Alimony ends when the specified term expires. If the court ordered 48 months of term alimony, payments cease at 48 months regardless of whether circumstances have changed.

Modifying a Term Alimony Order

Modifications of term alimony are contested proceedings with a heightened evidentiary standard. Under RSA 458:19-aa, the party seeking modification must demonstrate by clear and convincing evidence that:

1. There has been a substantial and unforeseeable change in circumstances;
2. The modification would not cause undue hardship to the other party; and
3. Justice requires the modification.

This is a demanding standard, and courts take it seriously. A routine change in income is unlikely to satisfy the "substantial and unforeseeable" requirement unless it is significant in magnitude and could not reasonably have been anticipated when the order was entered.

Notably, the income of a subsequent spouse and income from overtime or a second job the payor took on after the alimony order was entered are generally excluded from the modification calculation. This prevents payors from being penalized for remarrying or working extra hours.

Is New Hampshire Alimony Taxable?

Federal tax law changed the way alimony is treated for agreements executed after December 31, 2018. Under the Tax Cuts and Jobs Act of 2017, alimony paid under a post-2018 divorce or separation agreement is:

• Not deductible by the payor from federal gross income;
• Not includable in the payee's federal gross income.

This is why New Hampshire's formula uses 23% rather than the 30% that would apply if alimony were tax-deductible. The statute itself acknowledges this tax basis and provides for an automatic adjustment to 30% if federal law restores deductibility.

For divorce agreements executed on or before December 31, 2018 that have not been modified to adopt the new tax treatment, the prior rules still apply: the payor may deduct payments and the payee must include them as income.

The IRS addresses alimony taxation in IRS Topic No. 452 and IRS Publication 504. Consult a qualified tax professional for guidance on how the rules apply to your circumstances.

How New Hampshire Alimony Differs from New Hampshire Child Support

Alimony and child support are separate legal obligations under New Hampshire law.

New Hampshire child support is calculated under New Hampshire's Child Support Guidelines using both parents' gross incomes and certain expenses to produce a presumptive amount. Alimony uses the separate 23% income-difference formula under RSA 458:19-a.

Key differences:

• Who benefits. Alimony benefits the recipient spouse. Child support benefits the children.
• How the amount is set. Alimony uses the 23% formula (capped at reasonable need) and a 50%-of-marriage duration limit, with deviation authority. Child support uses the statutory guidelines.
• Tax treatment. Post-2018 alimony is neither deductible nor taxable under federal law. Child support has never been deductible or taxable.
• When it ends. Alimony ends on remarriage, the payor's retirement, cohabitation, death, or term expiration. Child support generally continues until the child reaches the age of majority.

Both obligations are typically resolved in the same divorce proceeding but are calculated and documented separately.

Alimony Laws Across All States

For a side-by-side comparison of alimony rules nationwide, see our Alimony Laws by State guide.

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This page provides general legal information only and is not legal advice. New Hampshire alimony law is fact-specific, and courts retain discretion to deviate from the statutory formula. Consult a licensed New Hampshire family law attorney for guidance on your particular situation.

Sources

• RSA 458:19 (Alimony; Definitions), New Hampshire General Court, gc.nh.gov/rsa/html/XLIII/458/458-19.htm
• RSA 458:19-a (Term and Reimbursement Alimony), New Hampshire General Court, gc.nh.gov/rsa/html/XLIII/458/458-19-a.htm
• RSA 458:19-aa (Alimony Modification or Termination), New Hampshire General Court, gc.nh.gov/rsa/html/XLIII/458/458-19-aa.htm
• IRS Topic No. 452, Alimony and Separate Maintenance, irs.gov/taxtopics/tc452
• IRS Publication 504 (2025), Divorced or Separated Individuals, irs.gov/publications/p504

Last updated: June 1, 2026.

More New Hampshire Laws

• New Hampshire Child Custody Laws
• New Hampshire Child Support Laws
• New Hampshire Common Law Marriage Laws
• New Hampshire Divorce Laws