Modification Category Archives — Page 2 of 4 — Jacksonville Divorce Attorney Blog Published by Child Custody, Support & Divorce Jacksonville Divorce Lawyers — Law Office of David M. Goldman PLLC
Articles Posted in Modification	
The Magic Date for Alimony and Tax Deductions: December 31, 2018
The Tax Cuts and Jobs Act “TCJA” has a definite effect on alimony payments. Prior to the new law, alimony payments could be deducted by the payer for federal income tax purposes and recipients had to report the payments as taxable income. Any divorces finalized before December 31, 2018 will continue under the old tax law. Any divorces finalized after December 32, 2018 apply under the TCJA eliminates the deduction for alimony payments and recipients no longer have to include them as taxable income. In addition, any modification of alimony payments after December 31, 2018 shall be affected by the TCJA if the modification specifically states that the TCJA applies; meaning if the TCJA is ordered applicable by the Court.
Pre-2019 divorce orders for alimony still qualify under the old federal income tax law for a deduction benefit without having to itemize if all requirements are met. Requirements include: 1) a written document is required the alimony payment; 2) payment must be to or on behalf of a spouse or ex-spouse; 3) the divorce decree or separation document cannot state the payment is not alimony; 4) ex-spouses cannot live in the same household or file jointly; 5) a payment must be made in cash or by cash equivalent; 6) cannot be deemed to be child support; 7) the taxpayer’s social security number must be included on the tax return; 8) the obligation to make payments ceases upon the recipient’s death. See IRS Tax Topic No. 452.
Depending on your situation, you need to speak with an experienced Jacksonville family law attorney now. If you will be making alimony payments, it is in your best interest to get a divorce wrapped up before December 31, 2018 so payments will be deductible. If you will be receiving payments, it is in your best interest to put off finalizing your divorce until next year, so the payments will be tax free to you. Contact the Law Office of David M. Goldman, PLLC for a consultation.
Changing Venue: Moving Family Law Cases
One question we often receive from our family law clients is if they can change courts, also known as venue, when they move to a new area in Florida from the court where the marriage dissolution proceedings originally occurred to a more nearby court.
The short answer to this question is yes. In family law, the courts in Florida always try to act in “best interests of the child.” This standard will be explained further in this article, but first lets explain exactly how the change in venue process would potentially work.
Before a spouse can change venue, it is important to understand where a family law proceeding can actually be brought. According to the Florida Statute 61.13, a family law case may be brought in “the circuit court in the county in which either parent and the child reside or the circuit court in which the original order approving or creating the parenting plan was entered…” This usually means that venue will start in the court where the divorce was filed, and stay in this court for all related matters such as equitable distribution, alimony, parenting responsibility, child support, and all modifications.
Tagged: child custody, child visitation, family attorney, family lawyer, jacksonville divorce lawyer, moving and venue
Child Support Liens -The Foreclosure Tool of Family Law
In family law, there are several remedies at the court’s discretion that comprise the toolbox of Family Law. One of these tools is the Child Support Lien.
A “lien” is a recorded claim against property such as real estate. This property can be seized or sold to satisfy and discharge the lien. This process, in the child support context, is just like a foreclosure.
If a parent of your children owes back child support and has no income, the family law court may decide to investigate any real property he owns. The Court would then place a lien on that property which would be recorded in the Office of the Clerk of Court in the county where the property is located. The child support lien, once it has been recorded, is just like a mortgage on a house. In a traditional foreclosure, if a homeowner falls behind on house payments, the bank can, after meeting certain procedural requirements, foreclose on the house. By filing a child support lien, the parent filing the lien is in effect stepping into shoes just like the bank. You can foreclose after meeting procedural requirements.