Income for Child Support in New Hampshire
In New Hampshire, the amount of child support to be paid is determined by "gross income", which includes all income with limited exceptions. Tax law treatment of income is not the standard (In The Matter of Hampers, 166 NH 422 (2014)); when the court interprets the law, it looks to actual income available to pay child support. New Hampshire Supreme Court Decisions have included as income for calculation of child support capital gains from the sale of property awarded in a divorce (In The Matter of Maves, 166 NH 564 (2014)), funds received from the exercise of stock options previously awarded in a divorce to one party (In The Matter Feddersen, 149 NH 194 (2003)), and life insurance proceeds (In The Matter of La Rocque, 164 NH 768(2012)).
In a recent decision, the Supreme Court confirmed its view of payment to be considered in the determination of child support. In The Matter of Braustein (decided February 13, 2020), the husband/father challenged whether his federal veterans' disability benefits were subject to state law and could be used in the determination of his income for child support purposes. The veteran argued that federal law preempted state child support law and protected these payments. The Supreme Court rejected the veteran's challenge and ruled that his vetertans' disability benefits were income for child support purposes.
*Child support in New Hampshire is established by statutue. RSA 458 - C.