New Hampshire Alimony / Spousal Support Estimator

New Hampshire calculates term alimony using a statutory formula under RSA 458:19-a: 23% of the difference between the spouses' gross incomes, or the payee's reasonable need, whichever is less. The 23% rate applies because post-2018 alimony is not tax-deductible under federal law. Courts may adjust this formula upward or downward when special circumstances — such as health issues, financial dependency, or property division — require a different result.

New Hampshire recognizes five types of alimony under RSA 458:19: temporary (during divorce proceedings), term (periodic post-decree payments), rehabilitative (up to 5 years for career development), reimbursement (up to 5 years to compensate contributions to the payor's education or career), and permanent (for spouses unable to become self-supporting). Term alimony is the most commonly awarded type and follows the 23% income-difference formula.

Under RSA 458:19-a, term alimony in New Hampshire lasts a maximum of 50% of the marriage length. A 16-year marriage produces a maximum 8-year alimony award. Rehabilitative and reimbursement alimony are each capped at 5 years. Term alimony also ends when the payor reaches full Social Security retirement age, unless the court orders otherwise. Courts may adjust duration when justice requires it, but the requesting party bears the burden of proof.

New Hampshire courts consider several statutory factors when awarding or adjusting alimony under RSA 458:19-a, IV: the health and disability of either spouse, degree and duration of financial dependency, vocational skills and employability of both parties, voluntary unemployment or underemployment, special needs of children, property awarded in the divorce, and conduct during the marriage including fault. The party seeking an adjustment from the standard formula bears the burden of proof.

New Hampshire allows alimony modification under RSA 458:19-aa when there is a substantial and unforeseeable change in circumstances since the original order. The requesting party must prove this change by clear and convincing evidence and show that modification causes no undue hardship and that justice requires the change. Reimbursement alimony cannot be modified except by agreement. Income from a second job or overtime begun after the initial order is presumed irrelevant to modification.

Adultery can affect alimony in New Hampshire. Under RSA 458:19-a, courts consider the conduct of either party during the marriage, including fault as defined in RSA 458:16-a, II(l), which encompasses adultery. A judge may adjust the alimony amount or duration based on marital misconduct, even when the misconduct had no direct economic impact. However, adultery alone does not automatically bar or guarantee an alimony award — it is one factor among several.

For divorces finalized after December 31, 2018, alimony is not deductible by the payor and not taxable income to the payee under the federal Tax Cuts and Jobs Act of 2017. This change is why New Hampshire's RSA 458:19-a formula uses 23% rather than 30% of the income difference. New Hampshire has no state income tax, so there are no additional state tax consequences. Divorces finalized before 2019 may still follow the prior tax treatment.

New Hampshire permits spouses to waive alimony through prenuptial or postnuptial agreements under RSA 460:2-a. For the waiver to be enforceable, both parties must enter the agreement voluntarily with full financial disclosure. Courts may refuse to enforce an alimony waiver if it would leave one spouse unable to meet basic needs or would be unconscionable at the time of enforcement. Consulting a New Hampshire family law attorney before signing is strongly recommended.