It's important to update cases before you rely on them -- even the cases we've highlighted on this page need to be checked. Updating case law means checking to see if the cases are still good law or if they've been overruled or modified by statutes or other cases. Contact the Law Library for information on how to do this or use Westlaw Patron Access Remote to run your own search.
Although we usually think of alimony as a state issue, there may be circumstances (for example, military marriages, tax issues, or bankruptcy) where federal law is involved. There were changes to the federal tax code in 2019 that affected alimony. If a divorce or separation took place after December 31, 2018, The Tax Cut and Jobs Act (TCJA) of 2017 will eliminate the alimony deduction and alimony will no longer have to be reported as taxable income.
Please remember that this guide is for information purposes only and is not comprehensive.
It is intended as a starting point for research, to illustrate the various sources of the law, and to provide guidance in their use.
NH Law About ... is not a substitute for the services of an attorney.