New Mexico Alimony Calculator 2026
Work out the advisory alimony guideline published by the New Mexico courts from both gross incomes. The guideline is a settlement tool; a judge decides from the factors in NMSA § 40-4-7. Everything runs privately in your browser, with no sign-up.
Not legal advice — a court decides. New Mexico's alimony guideline is advisory and meant for settlement talks; a judge deciding a contested case applies the statutory factors instead.
New Mexico Alimony Formula & Factors
New Mexico has an advisory guideline, not a binding formula. The Alimony Guidelines and Commentaries, revised Sept. 6, 2006, written by the Statewide Alimony Guideline Committee appointed by the state Supreme Court, give a worksheet: with no child support, alimony is 30% of the payor's gross monthly income minus 50% of the recipient's gross monthly income. Where child support is paid, it is 28% of the payor's minus 58% of the recipient's. A zero or negative result means no alimony.
The committee endorsed the guideline for settlement purposes. It warns that the formula can give a wrong result in high-income cases or where incomes are far apart, and that judges must still decide contested cases from the statute. The worksheet dates from 2006, before the federal tax change that made alimony non-deductible for divorces finalised after 2018.
The law itself is NMSA 1978, § 40-4-7. Subsection E lists ten things the court must consider, including the age, health and means of support of each spouse, current and future earnings and earning capacity, good-faith efforts to work, reasonable needs and the standard of living during the marriage, the length of the marriage, and the property, assets and debts of each spouse.
New Mexico Alimony Rules at a Glance
| Point | New Mexico rule | Source |
|---|---|---|
| Guideline, no child support | 30% of payor gross income − 50% of recipient gross income | NM Alimony Guidelines (2006), worksheet lines 1–6 |
| Guideline, child support paid | 28% of payor gross income − 58% of recipient gross income | NM Alimony Guidelines (2006), worksheet lines A–F |
| Status | Advisory, for settlement; courts apply the statutory factors | NM Alimony Guidelines (2006), Introduction |
| Statutory factors | Ten factors, including needs, earnings, health and length of marriage | NMSA § 40-4-7(E) |
| Duration | No guideline | NM Alimony Guidelines (2006), Part II.F |
| Who decides | A judge, on the evidence in the case | NMSA § 40-4-7; Alimony Guidelines (2006) |
| Federal income tax | Not deductible by the payer and not income to the recipient for agreements executed after 2018 | IRS Topic No. 452 |
Worked Example: New Mexico Alimony Calculator
Take gross incomes of $8,000 and $3,000 a month with no child support. 30% of $8,000 is $2,400; 50% of $3,000 is $1,500. The guideline amount is the difference, $900 a month. Where child support is paid, the same incomes give 28% of $8,000 ($2,240) minus 58% of $3,000 ($1,740) = $500 a month.
The guideline's own example uses incomes of $6,000 and $1,800: 30% of $6,000 ($1,800) minus 50% of $1,800 ($900) gives $900 a month.
These are the figures the calculator shows when the page first loads. A real order depends on evidence a calculator cannot see.
New Mexico Alimony Duration Rules
The guideline committee chose not to recommend a duration formula, saying the length of alimony depends on the purpose of the award in each case. The statute allows rehabilitative, transitional and indefinite spousal support, and the court keeps jurisdiction over periodic spousal support when the spouses were married for 20 years or more unless the decree specifically provides that no spousal support is awarded.
Is Alimony Taxable in New Mexico?
For federal income tax, alimony or separate maintenance paid under a divorce or separation agreement executed after 2018 is not deductible by the payer and is not included in the recipient's income. Payments under an agreement executed before 2019 are generally still deductible by the payer and taxable to the recipient, unless the agreement was later modified and the modification expressly adopts the new rule (IRS Topic No. 452). Child support is never deductible and is not income.
This page does not cover New Mexico state income tax. State rules are set separately and can differ from the federal rule, so check with the state tax agency or a tax adviser.
Modifying New Mexico Alimony
Whether an order can be changed depends on its wording and on the type of support. In most cases either spouse can ask the court to modify periodic payments after a substantial change in circumstances, unless the decree or the spouses' agreement makes the support non-modifiable.
Read the order itself and NMSA § 40-4-7; Alimony Guidelines (2006) before relying on a general rule, and get advice from a family lawyer licensed in New Mexico about your own case. Nothing on this page is legal advice.
Last updated: October 2026. Sources: Alimony Guidelines and Commentaries, revised Sept. 6, 2006 (New Mexico Courts); NMSA 1978, § 40-4-7 (Justia); IRS Topic No. 452.
Frequently Asked Questions
How is alimony calculated in New Mexico?
New Mexico judges decide spousal support from the ten factors in NMSA § 40-4-7(E). For settlement talks, the court system publishes an advisory guideline: 30% of the payor's gross monthly income minus 50% of the recipient's when no child support is paid, or 28% minus 58% when it is. The guideline is not binding on a judge.
Does New Mexico use a formula for alimony?
New Mexico has an advisory guideline, not a statutory formula. The Statewide Alimony Guideline Committee's worksheet (30% of the payor's gross income minus 50% of the recipient's, or 28% minus 58% with child support) is endorsed for settlement purposes. In court, the factors in NMSA § 40-4-7(E) control.
How long does New Mexico alimony last?
New Mexico has no duration formula. The guideline committee declined to recommend one, and NMSA § 40-4-7 lets the court order rehabilitative, transitional or indefinite support. For marriages of 20 years or more the court keeps jurisdiction over periodic spousal support unless the decree specifically provides that none is awarded.
Can New Mexico alimony be modified?
It depends on the order. In most cases either spouse can ask the court to modify periodic payments after a substantial change in circumstances, unless the decree or the spouses' agreement makes the support non-modifiable. Check the wording of your order and NMSA § 40-4-7; Alimony Guidelines (2006) before relying on a general rule.
Is alimony taxable in New Mexico?
For federal income tax, alimony paid under a divorce or separation agreement executed after 2018 is not deductible by the payer and is not income to the recipient (IRS Topic No. 452). Agreements executed before 2019 generally keep the old treatment, deductible by the payer and taxable to the recipient, unless a later modification expressly adopts the new rule. This page does not cover New Mexico state income tax, which is set separately.