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New Jersey Alimony Laws: Open Durational Alimony and the 2014 Reform (2026)

Independently fact-checked against primary sources (last audited August 16, 2026). · Reviewed by the RecordingLaw editorial team. · Law checked current as of August 16, 2026. · 2 primary sources cited on this page. How we verify our legal content

New Jersey Alimony Laws: Open Durational Alimony and the 2014 Reform (2026)

Frequently Asked Questions

Does New Jersey still have permanent alimony?

No. New Jersey eliminated permanent alimony in 2014 with the passage of P.L. 2014, c. 42. The statute, N.J.S.A. 2A:34-23, now uses the term open durational alimony instead. Open durational alimony has no fixed end date but can be modified or terminated and carries a rebuttable presumption of termination when the payer reaches full Social Security retirement age.

How long can alimony last for a marriage under 20 years in New Jersey?

For marriages or civil unions under 20 years, alimony generally may not exceed the length of the marriage, except in exceptional circumstances. A court must make specific findings to justify any award that runs longer than the marriage itself.

When does alimony terminate in New Jersey?

It depends on the type of alimony. Under N.J.S.A. 2A:34-25, the recipient's remarriage or new civil union terminates permanent and limited duration alimony as of that date, but remarriage is expressly not a cause to terminate rehabilitative or reimbursement alimony unless the court finds the circumstances the award rested on have not occurred or the payer shows an agreement or good cause. The same section provides that alimony terminates on the death of the payer; it does not address the recipient's death. There is also a rebuttable presumption under N.J.S.A. 2A:34-23(j)(1) that alimony ends when the paying spouse reaches full Social Security retirement age, and a court may terminate alimony based on the recipient's cohabitation or a substantial change in circumstances.

How does a New Jersey court decide how much alimony to award?

New Jersey has no alimony formula. Courts weigh the statutory factors listed in N.J.S.A. 2A:34-23(b), which include the parties' actual needs and ability to pay, the standard of living during the marriage, earning capacities, contributions to the marriage, equitable distribution awarded, and the tax treatment of the payments, among others. Every applicable factor must be addressed on the record.

Can alimony be reduced if the payer loses their job or retires?

Yes. A payer who loses their job involuntarily, retires in good faith, or suffers a significant income reduction may seek modification based on a substantial change in circumstances. For orders established under the 2014 Act, N.J.S.A. 2A:34-23(j)(1) creates a rebuttable presumption that alimony terminates when the payer reaches full Social Security retirement age, and the recipient bears the burden of overcoming it. If the order or written agreement predates the Act, subsection (j)(3) applies instead: full retirement age is deemed a good faith retirement age, but there is no termination presumption and the payer must show by a preponderance of the evidence, under a list of statutory factors, that modification or termination is appropriate.

Does living with a new partner end alimony in New Jersey?

It can. If the recipient cohabits with another person in a mutually supportive intimate relationship, the payer may file a motion to suspend or terminate alimony. The court examines factors such as shared finances, shared living expenses, the duration of the relationship, and how the couple is recognized in their social circle. The court cannot deny cohabitation solely because the couple does not live together full time.

Is alimony taxable income in New Jersey in 2026?

Under federal law, alimony paid under agreements executed after December 31, 2018 is not deductible by the payer and not taxable to the recipient. New Jersey state income tax works differently, through two statutes: N.J.S.A. 54A:5-1(n) includes alimony and separate maintenance payments required under a decree in the recipient's New Jersey gross income, and N.J.S.A. 54A:3-2 allows the payer a deduction for those same amounts. That treatment applies regardless of when the divorce agreement was signed, so New Jersey does not conform to the federal TCJA change. The parties may agree in their marital settlement agreement that the payer will forgo the state deduction, which may relieve the recipient of the state tax obligation. Always consult a tax professional for your specific situation.

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Updates

Corrected the termination rules to match N.J.S.A. 2A:34-25 (remarriage ends permanent and limited duration alimony only, with rehabilitative and reimbursement alimony carved out, and the statute addresses the death of the payer rather than either party), added the N.J.S.A. 2A:34-23(j)(3) standard that applies instead of the retirement presumption to alimony orders predating the 2014 Alimony Reform Act, and split the New Jersey tax discussion so the payer deduction is cited to N.J.S.A. 54A:3-2 rather than 54A:5-1(n).

Repointed the controlling-statute citation to a stable source.

Independently fact-checked against the cited primary sources; governing law re-checked for recent changes

Reviewed and approved by an editor

Independently fact-checked against the cited primary sources

Sources and References

  1. N.J.S.A. 2A:34-23, Alimony, maintenance(law.justia.com)
  2. P.L. 2014, c. 42 (NJ Alimony Reform Act)(pub.njleg.gov)
  3. NJ Courts - Divorce(njcourts.gov)
  4. IRS Topic 452 - Alimony(irs.gov)
  5. 42 U.S.C. 416 - Social Security Act Retirement Age(ssa.gov)
  6. New Jersey Courts, Modifying a Divorce Order(njcourts.gov).gov
  7. N.J.S.A. 54A:5-1(n), New Jersey Gross Income Tax Act (alimony taxable to recipient, deductible by payer)(nj.gov).gov
  8. N.J.S.A. 2A:34-25, Termination of alimony (remarriage, new civil union, death of the payer)(lis.njleg.state.nj.us)
  9. N.J.S.A. 2A:34-23, Alimony, maintenance (official New Jersey Legislature statute text)(lis.njleg.state.nj.us)
  10. N.J.S.A. 54A:3-2, Alimony and separate maintenance payments (New Jersey gross income tax deduction)(lis.njleg.state.nj.us)
  11. N.J.S.A. 54A:5-1, New Jersey gross income defined (subsection (n), alimony and separate maintenance payments)(lis.njleg.state.nj.us)
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