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Reviewed 05/04/2021
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New Hampshire Statutes

New Hampshire Cases

Federal Statutes

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 will take effect in 2019 and affect alimony. If a divorce or separation takes 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. 
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