Lump sum alimony in New Hampshire is a single up-front spousal support payment that the court may order under RSA 458:19, which lets a court "make orders for alimony in a lump sum, periodic payments, or both." A buyout converts a stream of monthly term alimony into one discounted payment, often calculated from the 23% income formula in RSA 458:19-a.
Key Facts: Lump Sum Alimony in New Hampshire
| Factor | New Hampshire Rule |
|---|---|
| Filing Fee | $250 (no minor children) to $282 (with minor children), as of March 2026 |
| Waiting Period | None — no mandatory separation period under RSA 458 |
| Residency Requirement | 1 year only if filing spouse is sole NH resident and cannot serve in-state (RSA 458:5) |
| Grounds | No-fault (irreconcilable differences) or fault-based |
| Property Division Type | Equitable distribution (RSA 458:16-a) |
| Lump Sum Authority | RSA 458:19 — lump sum, periodic, or both |
| Term Alimony Formula | 23% of gross income difference, capped at payee's reasonable need (RSA 458:19-a) |
| Maximum Duration | 50% of marriage length (RSA 458:19-a, III) |
As of March 2026. Verify all fees with your local NH Circuit Court Family Division clerk.
What Is Lump Sum Alimony in New Hampshire?
Lump sum alimony in New Hampshire is a one-time alimony payment made as a single fixed sum instead of recurring monthly support. RSA 458:19 expressly authorizes the court to "make orders for alimony in a lump sum, periodic payments, or both," giving New Hampshire judges and divorcing couples three structural options for satisfying a support obligation.
A lump sum alimony arrangement (also called an alimony buyout or one time alimony payment) discharges the payor's entire future support duty at once. Once paid, the obligation ends permanently — there is no monthly check and, critically, no later modification. This distinguishes lump sum alimony from term alimony, which under RSA 458:19-a is paid periodically and remains modifiable upon a substantial and unforeseeable change of circumstances proven by clear and convincing evidence. The 2018 alimony reform (2018, Chapter 310, effective January 1, 2019) reshaped New Hampshire's framework, and the 2021 amendment (2021, Chapter 113, effective July 9, 2021) lowered the formula percentage from 30% to 23%. A lump sum buyout typically uses that formula's total value as its starting point before discounting.
How Is a Lump Sum Alimony Buyout Calculated in New Hampshire?
A lump sum alimony buyout in New Hampshire usually starts with the term alimony formula: 23% of the difference between the parties' gross incomes under RSA 458:19-a, multiplied by the maximum duration (50% of the marriage length), then discounted to present value. A 10-year marriage with a $40,000 annual income gap could yield roughly $9,200/year for up to 5 years before discounting.
The buyout calculation follows three steps. First, determine the annual term alimony amount: the statutory formula sets it as the lesser of the payee's reasonable need or 23% of the gross income difference. With a $40,000 income gap, 23% equals $9,200 per year. Second, determine maximum duration: RSA 458:19-a, III caps term alimony at 50% of the marriage length, so a 10-year marriage allows up to 5 years. Multiplying $9,200 by 5 years produces a nominal total of $46,000. Third, apply a present-value discount. Because the payee receives all the money up front rather than over five years, courts and attorneys reduce the figure — a 3-4% discount rate is common — so the actual lump sum is lower than the simple multiplication suggests. Many people wrongly assume the buyout equals monthly support times the number of months; in reality the discounted figure is meaningfully smaller, reflecting the time value of money received early.
Lump Sum vs. Monthly Alimony in New Hampshire
Lump sum vs monthly alimony is the central trade-off in New Hampshire spousal support planning: a lump sum is permanent, non-modifiable, and discounted to present value, while monthly term alimony is modifiable, lasts up to 50% of the marriage length, and terminates on remarriage, cohabitation, or the payor's full retirement age under RSA 458:19-aa.
| Feature | Lump Sum Alimony | Monthly Term Alimony |
|---|---|---|
| Payment structure | Single up-front payment | Periodic payments over time |
| Modifiable? | No — final and irreversible | Yes — on substantial, unforeseeable change (clear and convincing evidence) |
| Terminates on remarriage/cohabitation? | No — already paid | Yes, under RSA 458:19-aa |
| Terminates at payor's full retirement age? | No | Yes, generally (66-67 for most workers) |
| Default duration | One-time | Up to 50% of marriage length |
| Present-value discount | Yes — typically reduces total | No discount |
| Risk of nonpayment | Eliminated once paid | Ongoing collection risk |
| Tax (post-2019 divorce) | Not deductible / not taxable | Not deductible / not taxable |
The choice depends on priorities. A payee who values certainty, fears the payor's nonpayment, or anticipates remarriage may prefer a lump sum because it survives those termination events. A payor who lacks liquid capital but has steady income may prefer monthly payments. Because a lump sum is irreversible, neither party can return to court if circumstances change — this finality is the defining feature of an alimony buyout agreement in New Hampshire.
When Do New Hampshire Courts Award Lump Sum Alimony?
New Hampshire courts most often approve lump sum alimony when the parties agree to it, when the payor has substantial liquid assets, or when ongoing contact between spouses should be minimized. RSA 458:19 grants the court discretion to order lump sum alimony, and the statute directs judges to weigh the length of the marriage, each party's income and property, future earning capacity, fault, and the federal tax consequences of the order.
Most lump sum awards arise from negotiated settlements rather than contested rulings. A buyout alimony arrangement appeals to couples who want a clean financial break — common in high-conflict divorces, second marriages, or cases where the payor receives a large asset (a business sale, inheritance, or retirement distribution) that funds the payment. Courts also consider lump sums when collection of monthly support would be impractical, such as when the payor is self-employed with irregular income or plans to relocate out of state. Under the statutory factors in RSA 458:19, the court evaluates the "opportunity of each for future acquisition of capital assets and income" and "the federal tax consequences of the order," both of which directly affect whether a one time alimony payment serves the interests of justice in a particular case.
Tax Treatment of Lump Sum Alimony in New Hampshire (2026)
For New Hampshire divorces finalized on or after January 1, 2019, lump sum alimony is neither tax-deductible for the payor nor taxable income for the recipient, because the Tax Cuts and Jobs Act (TCJA) of 2017 eliminated the federal alimony deduction. New Hampshire has no state income tax on earned income, so no state alimony tax applies either.
The TCJA created a hard dividing line at December 31, 2018. Under IRS Topic No. 452, the payor spouse cannot deduct alimony paid under any divorce or separation agreement executed after 2018, and the recipient does not include those payments in gross income. This rule applies to lump sum alimony the same way it applies to monthly payments. For the small number of pre-2019 New Hampshire divorces, the old rules can still govern — a lump sum buyout of a pre-2019 obligation may remain taxable to the recipient and deductible to the payor unless a modification expressly adopts the TCJA treatment. Characterization also matters: a payment labeled and structured as a property settlement (such as a marital-home buyout) is generally a non-taxable transfer between spouses, while a payment that is functionally renamed alimony may be scrutinized by the IRS. Always confirm characterization with a tax professional before signing an alimony buyout agreement.
How to File for Divorce and Request Alimony in New Hampshire
To request alimony in New Hampshire, file a divorce petition in the Circuit Court Family Division in the county where either spouse resides, pay the filing fee of $250 (no minor children) or $282 (with minor children) as of March 2026, and include an alimony request supported by a financial affidavit. New Hampshire imposes no mandatory waiting period before a case can proceed.
The residency rules under RSA 458:5 offer three jurisdictional pathways. If both spouses are domiciled in New Hampshire, the court has immediate jurisdiction with no minimum residency. If the filing spouse lives in New Hampshire and the other spouse can be personally served within the state, no waiting period applies. Only when the petitioner is the sole New Hampshire resident and cannot serve the spouse in-state must the petitioner have been domiciled in New Hampshire for at least one year. Venue is governed by RSA 458:9. Additional costs include roughly $85 per motion and $135-$225 for modification petitions, plus a 3% surcharge on card payments. Fee waivers are available for those who cannot afford the filing fee through the NH Judicial Branch. For cases with minor children, both parents must complete the 4-hour Child Impact Program within 45 days of service under Family Division Rule 2.10. As of March 2026 — verify all fees with your local clerk.
Modifying or Terminating Alimony in New Hampshire
Monthly term alimony in New Hampshire can be modified or terminated, but lump sum alimony cannot — once paid, a buyout is final. Under RSA 458:19-aa, a court may modify term alimony only on a showing, by clear and convincing evidence, of a substantial and unforeseeable change of circumstances, no undue hardship on either party, and that justice requires the change.
Term alimony also terminates automatically on three triggering events under RSA 458:19-aa: the payee's remarriage, the payee's cohabitation with an unrelated adult in a marriage-like relationship, or the payor reaching full Social Security retirement age (typically 66-67). For cohabitation, the statute lists factors courts weigh, including a shared primary residence, shared expenses, economic interdependence, joint property or accounts, an intimate relationship, and holding themselves out as a couple. The party seeking modification bears the burden of proof, and if a prior alimony order has ended, reinstatement must be requested within 5 years. A lump sum alimony payment sidesteps all of this: because the obligation is satisfied at once, none of these termination triggers apply — which is precisely why some payees prefer the certainty of a buyout over the modification and termination risk of monthly support.