Alimony in New Jersey: Four Types, 14 Factors, the 20-Year Rule, Retirement, Cohabitation and Taxes

New Jersey law calls it alimony or maintenance. There's no formula and no official calculator. A judge decides the amount and length from 14 statutory factors, and the 2014 alimony reform added firm rules on duration, retirement, job loss and cohabitation. All of it is in one statute, N.J.S.A. 2A:34-23.

Temporary support during the case

The court may order alimony "Pending any matrimonial action," and may require security to make sure it's paid. Ask by motion early in the case; pendente lite support is one of the factors later considered in the final award.

The four types

The court may award "open durational alimony; rehabilitative alimony; limited duration alimony or reimbursement alimony to either party," alone or in any combination:

Alimony is gender-neutral; either spouse may receive it.

The 14 factors

The court must consider, among others:

1. the actual need and ability of the parties to pay;
2. the duration of the marriage;
3. the parties' age and physical and emotional health;
4. the marital standard of living, and whether each can keep a reasonably comparable one, "with neither party having a greater entitlement to that standard of living than the other";
5. earning capacities, education, skills and employability;
6. how long the spouse seeking support has been out of the job market;
7. parental responsibilities for the children;
8. the time and cost of education or training needed to find appropriate work;
9. each party's financial and non-financial contributions, including child care and interrupted careers;
10. the equitable distribution of property and any payouts from it;
11. income available from investing each party's assets;
12. the tax treatment of the award;
13. the pendente lite support paid; and
14. any other factor the court considers relevant.

"No factor shall be elevated in importance over any other factor unless the court finds otherwise," and if it does, it has to explain why in written findings. Rules of thumb you may hear, such as a percentage of the income difference, are negotiating shorthand, not New Jersey law.

How long alimony lasts

Marriages under 20 years. "For any marriage or civil union less than 20 years in duration, the total duration of alimony shall not, except in exceptional circumstances, exceed the length of the marriage or civil union." The statute lists the exceptional circumstances: the parties' ages; how long and how much one depended on the other; a chronic illness; giving up or supporting a career; a disproportionate share of the property; the marriage's effect on becoming self-supporting, including being a child's primary caretaker; tax considerations; and any other equitable factor.

Marriages of 20 years or more. Open durational alimony is available, but not automatic. The court still applies all 14 factors.

Retirement

The statute treats retirement differently depending on when the alimony was set. For orders and agreements made on or after September 10, 2014, "There shall be a rebuttable presumption that alimony shall terminate upon the obligor spouse or partner attaining full retirement age". Full retirement age is the Social Security definition. The recipient can overcome the presumption for good cause, using factors the statute lists, and unpaid arrears survive.

Retiring earlier is harder: the payer must prove that the retirement is reasonable and made in good faith.

For orders and agreements made before September 10, 2014, reaching full retirement age "shall be deemed a good faith retirement age," but the payer still has to prove that modifying or ending alimony is appropriate. The 2014 law also says it doesn't rewrite the duration terms of existing judgments or specifically bargained-for agreements.

Losing a job

A payer who loses a job or income can't apply right away: "no application shall be filed until a party has been unemployed, or has not been able to return to or attain employment at prior income levels, or both, for a period of 90 days." The court looks at the reasons for the loss, the search for new work, and the recipient's own situation, and any relief can reach back to the date of the loss. Self-employed payers must also account for business benefits they still receive.

Cohabitation

Alimony may be "suspended or terminated" if the recipient cohabits. The statute's definition: "Cohabitation involves a mutually supportive, intimate personal relationship in which a couple has undertaken duties and privileges that are commonly associated with marriage or civil union but does not necessarily maintain a single common household." The court weighs intertwined finances, shared living expenses, how the couple is seen by family and friends, how often they live together, shared chores, any enforceable promise of support, and how long the relationship has lasted. "A court may not find an absence of cohabitation solely on grounds that the couple does not live together on a full-time basis."

Remarriage and death

Under N.J.S.A. 2A:34-25, "permanent and limited duration alimony shall terminate as of the date of remarriage or new civil union." The section predates the 2014 law, whose committee statement describes open durational alimony as the replacement for permanent alimony, so expect it to be applied the same way. Arrears still have to be paid, and the recipient must tell the payer about the remarriage. Rehabilitative and reimbursement alimony don't end automatically on remarriage.

"Alimony shall terminate upon the death of the payer spouse or partner," again with arrears surviving. The court may order the payer to carry life insurance to protect the award.

Does fault matter?

Less than people expect, but it isn't irrelevant. The 14 factors don't mention marital misconduct. Still, except in a divorce granted only on the separation ground, "the court may consider also the proofs made in establishing such ground in determining an amount of alimony or maintenance that is fit, reasonable and just."

Some crimes bar alimony outright. A spouse convicted of murder, manslaughter, criminal homicide or a qualifying aggravated assault that caused death or serious injury to a family member, committed after the marriage, can't receive alimony, and "A person convicted of an attempt or conspiracy to commit murder may not receive alimony from the person who was the intended victim of the attempt or conspiracy."

Taxes: New Jersey and the IRS disagree

Federal. For divorce or separation instruments signed after 2018 (or older ones modified to adopt the change), the payer can't deduct alimony and the IRS says payments the recipient receives "are not included in their gross income."

New Jersey. The state didn't follow. The Division of Taxation says: "Payments of alimony or for separate maintenance are deductible by the payer if reported as income by the payee." On the 2025 NJ-1040, the recipient reports it on Line 25 and the payer deducts it on Line 32. Child support is neither income nor deductible.

That gap affects every negotiation: a dollar of alimony is a state deduction for the payer and state income for the recipient, but neither for federal purposes.

Frequently asked questions

Is there an alimony calculator in New Jersey?

No. There's no formula or official calculator. A judge weighs the 14 statutory factors and must explain the award in findings.

How long does alimony last in New Jersey?

For a marriage under 20 years, no longer than the marriage lasted, except in exceptional circumstances. After 20 years, open durational alimony is available but not automatic.

Does alimony end when I retire?

For orders since September 10, 2014, there's a rebuttable presumption that it ends at full Social Security retirement age. For older orders, the payer must show that modifying or ending it is appropriate.

Does alimony end if my ex moves in with someone?

It can be suspended or ended for cohabitation, which the statute defines as a marriage-like relationship. The couple doesn't have to live together full time.

Is alimony taxable in New Jersey?

Yes, for state tax. The payer deducts it and the recipient reports it, even though post-2018 alimony is neither for federal tax.

Does adultery affect alimony in New Jersey?

It can, in an extreme case. The court may consider the proof behind a fault ground when setting alimony, except in a divorce granted only on separation.

Where these sections live

• N.J.S.A. 2A:34-23 — Alimony, factors, duration, retirement, cohabitation
• N.J.S.A. 2A:34-25 — Remarriage and death
• N.J. Division of Taxation: alimony and income tax
• IRS Topic 452: Alimony and separate maintenance
• N.J. Court Rules, Part V (Family Part)