In the event of a divorce, if either spouse does not have a separate estate, or if a spouse's assets are not sufficient to offer a means of support, a judge might order alimony, which is also known as spousal support. Alimony is usually a monthly financial allowance paid by one spouse to another. The purpose of alimony in New Hampshire is to offset any unfair economic effects of a divorce by providing a continuing income to a spouse who lacks sufficient property or employment to meet his or her needs, or to assist a spouse whose role as the custodian of a dependent child prevents him or her from working.

To be eligible for alimony, spouses in all states must have been legally married. Alimony is usually based on a settlement agreement made between the spouses or the discretion of a judge. In most states, including New Hampshire, alimony awards lack the enforcement power that child support orders have, which include wage garnishment and property liens. Recipient spouses do have the option of returning to court to force payment through a contempt action.

New Hampshire courts may award either temporary or permanent alimony for a definite or indefinite period of time. A request for alimony must be made in the divorce pleadings before the final hearing so as to give the responding spouse a fair opportunity to reply to the request. Divorcesource.com provides a summary of divorce and alimony laws in New Hampshire.

In most states, remarriage of the recipient spouse will terminate alimony. Termination upon the payer's death is not necessarily automatic, however. In cases where the recipient spouse is unlikely to obtain gainful employment because of his or her age or health considerations, the court may order that further support be provided from the payer's estate or life insurance proceeds.

In considering whether or not to award alimony, New Hampshire law provides that courts look at the following factors:

• The length of the marriage
• The age, health and social or economic status of the spouses
• The occupation of each spouse
• The amount and sources of income of the spouses
• The property awarded
• The vocational skills, employability, estate, liabilities, and needs of each spouse
• The opportunity of each spouse for further acquisition of capital assets and income
• Any marital fault that may have caused the breakdown of the marriage or induced pain, suffering, or economic loss
• The contribution of each spouse to the acquisition, preservation, or appreciation in value of their separate estates, including any non-economic contributions to the family unit

In the United States, alimony is treated differently tax wise from child support payments. In New Hampshire, alimony is deductible for the person who pays it and taxable income for the person who receives it under the rules of the Internal Revenue Service, while child support is not. This can make alimony a tax advantage for the person who pays it and has prompted the federal government to create “hurdle tests” to differentiate between alimony, child support, and property settlement. For a full explanation of divorce law in New Hampshire, go to lawyers.com.