Author: JONATHAN JACOBS

New Florida Marriage License Law

Name: Jacobs Law Firm, PLLC
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Posted by JONATHAN JACOBS on July 1, 2018

New Florida Marriage License Law

There is a new Florida marriage license law! Well, not so much new as amended. The Florida Legislature has just amended Florida Statute 741.04. The new Florida marriage license law provides that neither a county court judge or a circuit court clerk (family law cases are generally heard in circuit court, though marriage licenses may be obtained in both county and circuit court) has the legal power to issue a marriage license to a minor (in Florida, a minor is someone under the age of eighteen that has not reached the age of majority (18)) unless certain LIMITED/NARROW exceptions apply, all of which must be met for the Court to grant a marriage license to a minor or minors. Maybe a premarital preparation course is in order!

New Florida Marriage License Law Exceptions

These exceptions are: 1. If both potential spouses are at least seventeen years of age, and the minors furnish the Court with the written consent of their parents or legal guardians (probably should be in the form of a notarized affidavit). If one potential spouse is of the age of majority, that person may not be older than 19 years of age (no more than 2 years older than the other, younger, potential spouse).

2. The new Florida marriage license law also makes it clear that the potential spouses must file an affidavit providing for their social security numbers (certain exclusions apply for non-citizens that will be addressed in a future article) and an attestation of their true age. This prevents the Court from being unable to enforce child support and from committing a grievous error should the potential spouses falsify their true ages. This also protects the Court from issuing a marriage license to improper parties.

Premarital Preparation Course

Exception 3. provides that neither the Court nor the Clerk may issue a marriage license to a minor unless two additional protocols are followed to the letter. The parties must provide a written statement (individually or together, though if the couple intends to marry, it is likely they will file this statement together) affirming they have completed a premarital preparation course.

4. Finally, the parties must also attest to the fact they have read the handbook regarding the rights and responsibilities of a party/parties to a marriage as provided in Florida Statute 741.0306. Pursuant to F.S. 741.0306, These handbooks are available from the clerks of court when a couple applies for a marriage license.

Alimony and Retirement in Florida

Posted by JONATHAN JACOBS on June 28, 2018

Alimony and Retirement in Florida After Alimony Reform

The Florida Legislature Florida dramatically changed alimony law in the summer of 2023. If you are paying alimony, receiving alimony, or approaching retirement after a Florida divorce, it is important to understand how the current law works before making future financial decisions.

For new Florida divorce cases, courts no longer award permanent alimony as a new form of support. Current Florida law allows alimony in the form of temporary alimony, bridge-the-gap alimony, rehabilitative alimony, and durational alimony when the facts support an award. The court must first determine whether one spouse has an actual need for alimony and whether the other spouse has the ability to pay. It is important to plead an alimony request properly.

The changes to Florida Statute 61.08 do not mean every preexisting permanent alimony order disappeared. Many former spouses still have alimony orders entered before Florida’s 2023 alimony reform. Those orders may still need to be enforced, interpreted, modified, or defended. The correct strategy depends on the final judgment, the marital settlement agreement, the date of the order, the type of alimony awarded, and the facts that have changed since the divorce. Get read to modify and get ready to seek dismissal.

How retirement affects alimony in Florida

Retirement does not automatically terminate alimony in Florida. A person paying alimony should not simply stop paying because he or she retired, plans to retire, changed jobs, or reduced working hours. Some potentially good news for those seeking to modify alimony upon retirement; you may petition well ahead of time.

Under current Florida law, the court may reduce or terminate support, maintenance, or alimony based on retirement only after making specific written findings. The obligor must show that he or she has reached normal retirement age as defined by the Social Security Administration or the customary retirement age for the obligor’s profession, and that he or she has taken measurable steps to retire or has actually retired. The obligor also has the burden to prove, by a preponderance of the evidence, that retirement reduces the ability to pay.

If the court determines that retirement has reduced or will reduce the obligor’s ability to pay, the burden can shift to the recipient spouse to prove why alimony should not be reduced or terminated. The court then looks at the full financial picture, not just the fact that retirement occurred.

Can I file to modify alimony before I retire?

Florida law allows a person paying alimony to file a petition in reasonable anticipation of retirement, but not more than six months before retirement. The modification becomes effective only upon reasonable and voluntary retirement as determined by the court. The judge must consider the retirement factors and the current alimony factors when deciding whether to confirm, reduce, or terminate the alimony obligation. Is the six month requirement enough time? It is likely not enough time to litigate a full supplemental action. It is likely enough time to see if you can get past a motion to dismiss.

This is an important change because retirement planning can take time. A payor who waits until after retirement may face unnecessary arrears, contempt risk, or financial uncertainty. A payor who files too early or without proper evidence may also create problems. Timing matters.

What factors does the court consider in retirement alimony cases?

When deciding whether retirement justifies reducing or terminating alimony, the court considers factors including:

The age and health of the person paying alimony (you can see how this dovetails with retirement).
The nature and type of work performed (being a construction worker may be considered differently than being a phone sales person).
The customary retirement age in that profession (if the age is 70 and you are 55, it could be problematic).
The payor’s motivation for retiring and the likelihood of returning to work.
The recipient’s needs and ability to contribute toward his or her own basic needs.
The economic impact that a reduction or termination would have on the recipient.
The assets of both parties.
The income of both parties after the divorce. Holding off on a promotion until after a divorce? Maybe out of bounds!
Social Security benefits, retirement plan benefits, and pension benefits payable to each party.
Whether the payor has complied with the existing alimony order.

These factors make retirement alimony cases fact intensive. Two people may both be “retired”, but their cases can have very different outcomes depending on pensions, investment income, health, lifestyle, work history, the recipient’s need, and the language of the original divorce judgment.

Is permanent alimony still available in Florida?

For new alimony awards, current Florida law does not list permanent alimony as an available form of alimony. Florida Stature 61.08 provides for temporary, bridge-the-gap, rehabilitative, and durational alimony.

However, some people still have older orders that awarded permanent periodic alimony before the law changed. If your case involves an older permanent alimony order, the question is usually not whether a court can award new permanent alimony today. The question is whether the existing order can be modified, reduced, terminated, enforced, or defended under the facts of your case.

Durational alimony after Florida alimony reform

Durational alimony is now one of the most important alimony categories in Florida divorce cases. It provides economic assistance for a set period of time. Under current law, durational alimony may not be awarded after a marriage lasting less than three years. It also terminates upon the death of either party or the remarriage of the person receiving alimony.

Florida law now uses the following marriage-duration presumptions for alimony:

A short-term marriage is presumed to be a marriage lasting less than 10 years.
A moderate-term marriage is presumed to be a marriage lasting between 10 and 20 years.
A long-term marriage is presumed to be a marriage lasting 20 years or longer.

The length of the marriage is measured from the date of marriage through the date the divorce action is filed. Best not to allow a potential change to linger. You might want to plan and structure your conduct to conform to the law.

Current law also limits the length of durational alimony. A durational alimony award may not exceed 50% of the length of a short-term marriage, 60% of the length of a moderate-term marriage, or 75% of the length of a long-term marriage, unless exceptional circumstances are proven. 75% of the length of a long-term marriage might feel like permanent alimony.

What evidence matters in an alimony retirement case?

Whether you are seeking to reduce alimony or defending against a request to reduce alimony, evidence matters. Helpful documents may include:

The final judgment of dissolution of marriage.
The marital settlement agreement.
Prior alimony modification orders.
Pay stubs, tax returns, and profit-and-loss statements.
Social Security benefit information.
Pension, IRA, 401(k), and retirement account records.
Medical records if health is an issue.
Evidence of the customary retirement age in the payor’s profession.
Monthly budgets for both parties.
Evidence of the recipient’s income, assets, expenses, and ability to work.
Evidence showing whether the retirement is reasonable, voluntary, strategic, forced, or premature.

A judge will generally want to know whether retirement is real, reasonable, financially necessary, and supported by evidence. The court will also want to understand how any reduction or termination would affect the spouse receiving alimony.

What if my former spouse says they are retiring?

If your former spouse is paying alimony and claims retirement as a reason to reduce or terminate support, you still have rights. Retirement is not a magic word that automatically ends an alimony obligation.

You may need to examine whether the retirement is actually reasonable, whether the payor is still earning income, whether the payor has substantial assets, whether the payor is voluntarily underemployed, whether consulting or part-time work is available, and whether reducing alimony would leave you unable to meet your basic needs.

The court must consider the economic impact on the recipient spouse and the financial circumstances of both parties.

What if I am paying alimony and want to retire?

If you are paying alimony and planning to retire, do not wait until payments become impossible. You should review your final judgment, settlement agreement, retirement income, expected budget, and the timing of your planned retirement.

In some cases, the right step may be filing a petition to modify alimony before retirement. In other cases, the facts may not support modification yet. The answer depends on your age, health, profession, retirement benefits, income, assets, and the financial needs of your former spouse.

Speak with an Orlando or Clermont alimony attorney

Alimony and retirement cases can be financially significant. A mistake can create arrears, contempt exposure, overpayment, or an avoidable loss of support.

Jacobs Law Firm d/b/a Jacobs Family Law Firm represents clients in Orlando, Clermont, Winter Park, Lake County, Orange County, and throughout Central Florida in divorce, alimony, child support, custody, paternity, and post-judgment modification cases. If you have questions about alimony and retirement in Florida, call 407-335-8113 to schedule a consultation.

Do I have to file a financial affidavit in Florida divorce cases

Posted by JONATHAN JACOBS on May 30, 2018

Do I have to file a financial affidavit in Florida divorce cases? In Daniel v. Daniel, 922 So.2d 1041 (4th DCA 2006), the District Court heard arguments from the Husband’s attorney regarding whether requiring him to fill out a financial affidavit violated his right to privacy. This was a complicated divorce, not a simplified dissolution of marriage case. The case involved a marriage of sixteen years, which is a moderate term marriage, and borderline long-term marriage. The spouses had no antenuptial (prenuptial) agreement, the Wife’s petition requested permanent financial relief (permanent alimony), and the Wife objected to Husband’s attempt to avoid filing financial affidavit. A majority of Florida family law courts require both litigants to complete a financial affidavit. For more information, please call our office at 407-335-8113.

It is important to note that in almost every divorce case, a financial affidavit is a basic requirement under mandatory disclosures. The only circumstance wherein a party, or both parties, may avoid providing the court with a financial affidavit is where there is a simplified dissolution of marriage wherein there is little or no property distribution and there is are no minor children at issue. Most courts mandate the marital settlement agreement and financial affidavits must be filed despite the wishes/request of the parties. Now, back to Daniel v. Daniel, and our original question, do I have to file a financial affidavit in Florida divorce cases?

Financial Affidavit in Florida Divorce Cases

In Daniel, the Court decided that a Husband must file his financial affidavit in non-simplified dissolution and further ruled that such a discovery request did not violate the husband’s right to privacy. The Court’s reasoning was that a financial affidavit is essential when the Court is trying to do justice and equity in a Florida divorce case. The Court will likely hear arguments from both sides concerning property divisions, alimony, and a final decree may turn on financial condition of parties. The Court decided that any Florida family law court could not do right thing without sufficient information about parties’ finances. Family Law Rules of Proc. Rule 12.285(d). When you ask yourself, do I have to file a financial affidavit in Florida divorce cases, consider the Court’s decision in Daniel, and engage in best practices for openness and judicial equity. A motion to compel may follow a refusal to provide mandatory disclosure.

Jonathan Jacobs is a Divorce Attorney In Clermont Florida, a Divorce Attorney in Orlando Florida, that offers divorce and paternity legal counsel for clients throughout Central Florida.

Petition for Relocation Florida Statute

Posted by JONATHAN JACOBS on May 25, 2018

A recent family law decision rendered by the Fourth District Court of Appeals (in Florida) has helped to clarify a key point of contention in relocation hearings and trials involving minor children. The case explores the evidentiary burden of proof required under the Petition for Relocation Florida Statute. Jonathan Jacobs is a relocation attorney Orlando that helps clients relocate during or after a divorce or paternity action involving minor children. Call 407-335-8113 to speak with an attorney today.

This important decision referenced above is Solomon v. Solomon, 221 So.3d 652 (4th DCA, 2017), wherein the Court decided that “A court may not consider potential future, or even anticipated events as a substitute for evidence.” This means that if a Wife petitions the family law Court for relocation, the Court may not treat the husband’s promises of better conduct in the future as evidence to rebut wife’s evidence that it is in the best interest of the children to relocate to a different state. In Solomon, the husband did not prove by a preponderance of the evidence that it was in the children’s’ best interest to stay in Florida, specifically in the Palm Beach area.

In that case, the husband had mental health issues caused by substance abuse problems. These afflictions caused the family to lose its structural integrity and led to a host of hardships. The wife met her burden of proof by showing the Court by a preponderance of the evidence that the children’s best interest was served by moving to Virginia. The husband could not overcome the proof provided/shown to the court by the wife.

Florida Statute 61.13001: Petition for Relocation Florida Statute

Florida Statute 61.13001(8), the Petition for Relocation Florida Statute, governs the burden of proof for rulings on relocation and provides as follows: “The parent or other person wishing to relocate has the burden of proving by a preponderance of the evidence that relocation is in the best interest of the child. If that burden of proof is met, the burden shifts to the nonrelocating parent or other person to show by a preponderance of the evidence that the proposed relocation is not in the best interest of the child.” This burden of proof can be met in multiple ways, and there is no one showing of proof that applies to all family law cases. Remember, that Florida will likely retain jurisdiction over your case even if your relocation is granted.

In addition to the Petition for Relocation Florida Statute, in Solomon, the Court relied on a Florida Supreme Court case, Arthur v. Arthur, 54 So.3d 454 (Fla. 2010), wherein the Supreme Court of Florida rejected a “prospective based” analysis concerning petitions for relocation, stating: Indeed, a trial court is not equipped with a “crystal ball” that enables it to prophetically determine whether future relocation is in the best interests of a child.” Essentially, a family law litigant opposing relocation must rely on past conduct/behavior, and may not present prospective good intentions and expectations of better relations to the Court as evidence to rebut a petition for relocation. The Coronavirus may impact the court’s willingness to grant a petition for relocation with minor children.

Jonathan Jacobs is a Divorce Attorney In Clermont Florida, a Divorce Attorney in Orlando Florida, and helps his clients in the surrounding counties.

Motion to Compel In a Florida Family Law Case

Posted by JONATHAN JACOBS on May 23, 2018

A motion to compel in a Florida family law case or divorce case may be made when one party (the petitioner or the respondent) has failed to abide by Florida Family Law Rule of Procedure 12.285. Rule 12.285 is the Rule of Mandatory Disclosures. In other words, it is an automatic discovery request. There are many different types of and reasons for filing a motion to compel. Noncompliance refers to a failure to abide by mandatory disclosure and the court’s family law rules of procedure that govern discovery. Call 407-335-8113 if a motion to compel has been filed against you in your child support, paternity, or divorce case. We can help you when you are facing deadlines.

In most divorce and family law cases, the parties request at least mandatory disclosures from each another. The basic discovery may include standard family law interrogatories. In complex family law litigation relating to alimony, property distribution, and asset and liability distribution, discovery requests can be extensive and take a long time to piece together. Discovery may involve requesting information retirement plans, real estate properties, business tax returns, long-form financial affidavits, and even offshore accounts.

Motion to Compel Florida Family Law

In many other cases without extensive discovery needs, the parties often ask for some bank records, W-2 statements, pay stubs, tax returns, shirt form financial affidavits, and credit card statements. This sort of discovery is likely obtainable from each party’s compliance with mandatory disclosure. Of course, any request for documents in a Florida family law case are subject to objection. The party responding to the request may make a request for an extension with good cause and in good faith, while the converse is also true, the party propounding discovery may offer an extension upon a showing the other side is getting their documents together and needs a little more time to do so. Discovery does not need to be a fight, but when one or both sides fail to comply with reasonable requests, your attorney may advise to you file a motion to compel Florida family law. Do not let the other side hide important financial documents.

This is when a motion to compel in a Florida family law case may become vital to the stability of your case. If 30-45 days have passed, you may choose to send a reminder to the other side that discovery is due. Consider offering a small extension (the standard time is 10 days) to incentivize the production of the documents requested. If the other party fails to furnish the documents (provided you are in compliance with discovery), and you can certify to the court that you have made multiple good faith efforts to communicate with the non-compliant party (and have been stonewalled or outright ignored), you may then consider filing a motion to compel in a Florida family law case. Attorney’s Fees are sometimes awarded upon a showing of good cause.

Motion to Compel Granted, Now What?

If a motion to compel discovery states to the court that the other side has completely failed to respond or object to a good faith and reasonable discovery request, generally, the court will order compliance with discovery to be made within 10 days (20 in some cases). If discovery is still not provided, the court may in some cases award (provided the motion and the attorney ask for it) attorney’s fees to be paid by the noncompliant party. After all, the party acting in good faith should not be made to bear the burden of paying additional legal fees for the other side’s failure to act in good faith.

Attorney Jonathan Jacobs is a Divorce Attorney In Clermont Florida, a Divorce Attorney in Orlando Florida, who helps clients throughout Central Florida. Call the Jacobs Law Firm at 407-335-8113 today for a consultation in your family law case.

Elements of a Contract in Florida

Posted by JONATHAN JACOBS on May 16, 2018

In our State, the party seeking to prove the existence of a contract will need to prove the existence of the elements of a contract in Florida. According to the Florida Supreme Court’s jury instructions (in tandem with our lawyerly understanding of contract law), there are three elements of a contract in Florida that altogether, if proven, demonstrate formation. First, the terms of the contract must be definite and certain (unequivocal, unambiguous). Plainly stated, the terms of the agreement must have been clear enough to both parties as reasonable parties, so as to have enabled them to comprehend the terms of the agreement when entering into it to be bound by it. If your case is for damages in county civil court call us at 407-335-8113.

Elements of a Contract in Florida

For example, a simple contract might be for the sale of a car in exchange for a one-time lump sum payment of $5,000.00. Another example is a contract for the sale of vacant land in exchange for 4 installment payments of $15,000 each, due on the first of every month. Of course, there are generally a number of conditions and prerequisites built into every contract, but as long as the terms are clear and certain, element 1 can be proven before the court.

The second of three elements of a contract in Florida is the parties must have agreed to give each other something of legal value. This is often seen as the conferral of a benefit on one party to the detriment of the other (“a benefit to the promisor or a detriment to the promisee”). By way of example, if party A forgoes traveling abroad and chooses instead to go to college here in the United States, and in exchange their benefactor (let’s call her a rich aunt party B) agrees to pay party A’s entire college tuition, a bargain has been struck, and likely a contract has been made/formed. One party (party A) has conferred a benefit, and there is a detriment of sorts to the other party (party B paying $100,000 in tuition).

The third of the three elements of a contract in Florida involves a reasonable person objective standard test. Based on the conduct and representations of the parties, the court asks, “would a reasonable person, similarly situated, have agreed to the terms of the contract and understood them in the same way?” This element is based on the evidence, not the subjective or hidden intentions of the parties. The court prefers to be objective, not to involve itself in the independent biases of the parties. There must be clear manifestations based on a reasonable person standard.

Now you should have a general idea of the elements of a breach of contract in Florida. If you are involved in litigation over a breach of contract, and need to prove the formation of a contract, call the Jacobs Law Firm. We want to hear from you.

Is Alimony Taxable in Florida

Posted by JONATHAN JACOBS on May 13, 2018

Is Alimony Taxable in Florida?

Alimony tax rules changed dramatically for many divorcing spouses. For years, the spouse paying alimony could often deduct those payments (some relief is better than no relief), while the spouse receiving alimony usually had to report the payments as taxable income (this would often cause courts to order more spousal support to be paid). That is no longer the rule for many Florida divorce cases.

Under current IRS guidance, alimony or “separate maintenance” payments made under a divorce or separation agreement executed after 2018 are generally not tax-deductible for the person paying alimony and are not included in gross income by the person receiving alimony. Some rules are grandfathered in. The same rule can apply to certain older agreements if they were modified after 2018 and the modification expressly states that the newer tax treatment applies.

Because Florida does not impose a personal income tax (maybe not even property taxes at some future point), the alimony tax question is usually a federal income tax issue, not a Florida income tax issue. The Florida Department of Revenue states that Florida does not impose a personal income tax on individuals. Federal law trumps state law.

Is alimony taxable to the person receiving it?

It depends on the date and terms of the divorce or separation instrument.

If your divorce or separation agreement was executed after December 31, 2018, alimony payments are generally not taxable income to the person receiving them. The recipient generally does not include those payments in gross income for federal income tax purposes. The person paying alimony often sees this as an unfair windfall for the recipient.

If your divorce or separation instrument was executed before 2019, the older tax rule may still apply. Under that older rule, alimony is generally taxable to the recipient and deductible by the payer, unless a later modification expressly adopts the post-2018 tax treatment. Consult with a CPA to structure your taxes.

This is why the date of the divorce judgment, separation agreement, temporary support order, or later modification matters. Two people can both be paying “alimony” in Florida but have different tax treatment depending on when the controlling document was executed and whether it was later modified.

Is alimony tax-deductible for the person paying it?

For many current Florida divorce cases, no. If the divorce or separation agreement was executed after 2018, the person paying alimony (payor) generally cannot deduct those payments on a federal income tax return and that is a source of bitterness.

However, if the alimony obligation comes from a divorce or separation instrument executed before 2019, the payer may still be able to deduct qualifying alimony payments under the older rules. If that older order was modified after 2018, the exact language of the modification becomes very important. The newer rule applies to an older instrument only if the modification expressly states that the repeal of the alimony deduction applies.

In other words, do not assume that every alimony payment is deductible, and do not assume that every alimony payment is nondeductible. The controlling document matters. You know what they say about assuming.

What changed after 2018?

The major change is this:

For divorce or separation instruments executed after December 31, 2018, alimony is generally tax-neutral for federal income tax purposes. The payer does not deduct it, and the recipient does not report it as taxable income.

For many Florida divorce negotiations, this can affect settlement strategy. Before the law changed, a higher-earning spouse could sometimes factor in the tax deduction when agreeing to pay support. Now, in post-2018 cases, that deduction is generally unavailable. That means the after-tax cost of alimony may feel higher to the payer, while the recipient may not have to set aside part of each payment for federal income tax.

What counts as alimony for federal tax purposes?

Not every payment between former spouses is treated as alimony. IRS guidance explains that qualifying alimony generally must be paid in cash under a divorce or separation instrument, must not be treated as child support or property settlement, and must meet other requirements.

Payments that are usually not alimony include:

Child support.
Noncash property transfers.
Property settlements.
Voluntary payments not required by a divorce or separation instrument.
Payments that continue after the recipient spouse’s death when the tax rules treat them as something other than alimony.

The label used in a marital settlement agreement or postnuptial agreement is important, but the actual terms of the payment obligation also matter.

Is child support taxable in Florida?

Child support is not taxable income to the parent receiving it, and it is not deductible by the parent paying it. The IRS states that child support payments are not subject to tax, are not taxable to the recipient, and are not deductible by the payer. At least this means that child support and alimony payments are somewhat more predictable. The IRS website is actually very informative. You should check it out to help answer your questions.

This is true even if alimony and child support are both being paid in the same case. If an order requires both alimony and child support, the tax treatment of each payment may be different.

Does Florida alimony law still matter if taxes are federal?

Federal tax law determines whether alimony is taxable or deductible. Florida law determines whether alimony should be awarded, what type of alimony may be awarded, how much should be paid, and how long it should last.

Under current Florida law, courts may award alimony in the form of temporary, bridge-the-gap, rehabilitative, or durational alimony when the facts support it. The court must first determine whether the spouse requesting alimony has an actual need and whether the other spouse has the ability to pay.

So, in a Florida divorce, the legal analysis often has two separate parts:

First, Florida family law determines whether alimony is appropriate.

Second, federal tax law determines how the payment is treated for income tax purposes.

What if my alimony order was entered before 2019?

If your alimony order or agreement was entered before 2019, you should review the exact document before filing taxes or modifying the order. Many pre-2019 alimony obligations may still follow the older tax rule, meaning the payer deducts qualifying alimony and the recipient reports it as income.

Be especially careful if the order has been modified. IRS Publication 504 gives examples showing that a post-2018 modification can either leave the older tax treatment in place or switch the obligation to the newer rule, depending on the language of the modification.

This is an area where a tax professional can be helpful in providing you with guidance.

Speak with an Orlando or Clermont alimony attorney

If you are negotiating alimony, modifying alimony, or trying to understand the tax consequences of an existing alimony order, it is important to get advice before signing an agreement or filing a tax return.

Jacobs Law Firm represents clients in Orlando, Clermont, Winter Park, Lake County, Orange County, and throughout Central Florida in divorce, alimony, child support, custody, paternity, and post-judgment modification cases. For questions about alimony in Florida, call 407-335-8113 to schedule a consultation.

Because alimony tax treatment depends on federal tax law and the exact language of your court order or agreement, you should also consult a qualified tax professional about your specific tax filing obligations.

FAQ: Is alimony taxable in Florida?

Is alimony taxable in Florida in 2026?

For divorce or separation agreements executed after 2018, alimony is generally not taxable income to the recipient and not deductible by the payer under current IRS guidance. Older agreements may still follow the prior rule unless they were modified to expressly adopt the newer tax treatment.

Can I deduct alimony payments on my taxes?

Generally the answer is no if your divorce or separation agreement was executed after December 31, 2018. If your agreement was executed before 2019, you may still be under the older rule, but you should review the order and any later modifications.

Do I have to report alimony I receive?

If the alimony is paid under a post-2018 divorce or separation agreement, you generally do not include it in gross income. If the alimony is paid under a pre-2019 agreement, it may still be taxable to you unless a later modification changed the tax treatment. It is likely the child support calculations in your case are influenced by alimony payments.

Is child support taxable?

No. Child support is not taxable to the recipient and is not deductible by the payer. This is public policy.

Does Florida have a separate state income tax on alimony?

Florida does not impose a personal income tax, so alimony tax questions for Florida residents are usually federal income tax questions.

Disclaimer: This is NOT legal advice and we are not tax attorneys. Please speak with a CPA or other qualified tax professional before making any decisions.

Is Florida a No Fault Divorce State

Posted by JONATHAN JACOBS on May 5, 2018

Is Florida a no fault divorce state? It is a daily occurrence in many family law attorney offices across Central Florida. A client walks in for a consultation, woman or man (gender is irrelevant), and starts the dialogue with a harsh and ostensibly disappointing accusation, “My spouse has been cheating on me.” This is followed by a demand for a divorce from the partner engaging in what the client spouse claims is illicit and inappropriate or immoral behavior. It is common that clients are unaware that Florida is a no fault divorce state. Informing clients that have been emotionally hurt of this fact is difficult, but necessary. No fault divorce in Florida means that obtaining a divorce may be less complicated because a party’s fault does not need to be proven. This is provided there are no minor children to the relationship, and the party at fault has not exposed the kids to behaviors that are detrimental to their best interests. Divorces can potentially have layer upon layer of complex issues, and rarely if ever are two divorces alike.

Readers really want to know is Florida a no fault divorce state? If it is, how does or will no fault divorce in Florida impact their dissolution of marriage case? No fault means that one or both parties need only tell the court their marriage is “irretrievably broken,” which is similar to what other jurisdictions phrase as irreconcilable differences. Irretrievably broken is the standard. One does not need to prove adultery. A spouse might strongly dislike the other spouse’s neck ties, dresses, shoes, breath, eyebrows, personality, television habits, over-cleanliness or lack of cleanliness. The list of potential reasons is endless. The point is that this is a low standard that can only be rebutted upon a rare showing (rarely granted by the court) that marriage counseling for 90 days would somehow take away the problems in a deeply troubled marriage.

No Fault Divorce in Florida

Florida is a no fault divorce state for many reasons; one primary culturally relativistic reason is that our population is one of the most diverse in the entire nation, and value systems are often different. Another reason there is no fault divorce in Florida is a reduction in compelling the parties to bring their private lives into the public purview. By not forcing litigants to divulge their dirty laundry, the State of Florida allows family law litigants a measure of privacy and personal relief. It is not the job of the Florida family law court to assign blame as pertains to dissolution of marriage. If the reasons for the divorce (gambling, bankruptcy, child abuse, substance abuse, domestic abuse) are more serious than simply falling out of love and seeking greener pastures, and if there are minor children born to the marriage, then the parties are welcome to present testimony about parental fitness. If the parties have no minor children, or if there already is a parenting plan in place, the fact that Florida is a no fault divorce state may preclude any significant probing into the personal lives of the parties.

Jonathan Jacobs is a Divorce Attorney In Clermont Florida, a Divorce Attorney in Orlando Florida, and helps his clients in the surrounding counties. Call the Jacobs Law Firm today for a consultation and an answer to your question, is Florida a no fault divorce state, in order to be informed about your family law case. (407) 310-5636, or e-mail us to schedule an appointment. Admin@JJLawFL.com

Motion to Deviate From Child Support Guidelines in Florida

Posted by JONATHAN JACOBS on May 3, 2018

Did you know that according to Florida Statute 61.30(11)(a), upon motion from your counsel or a pro se litigant, the court may agree to increase or lower the amount of child support owed by one or both parties? This is known as a Motion to Deviate from Child Support Guidelines in Florida. Similar to other aspects of Florida family law, the family circuit court will base its decision to deviate (change the amount) upon arguments from counsel and/or the litigants by relying on the statutory factors. In an effort to make these factors the court considers more understandable, we will paraphrase them and provide examples where appropriate. This is not an exhaustive list, and there are many other scenarios where a motion to deviate from child support guidelines in Florida may be appropriate for you. This article is only part one in the series, and specifically covers Florida Statute 61.30(11)(a)(1). Call 407-335-8113 today to speak with an experienced child support attorney.

Motion to Deviate From Child Support Guidelines in Florida

The first reason the court may decide adjust the child support amount owed, specifically by increasing the minimum amount owed, is when there are “extraordinary” medical, dental, educational, or psychological expenses. For example, if the minor child requires corrective jaw surgery, orthodontic braces (Invisalign, braces, etc.), or needs significant tooth intervention because of gum decay or cavities, the court will likely see this as a necessary ongoing expense and order the support amount increased upon a showing of medical estimates or bills and orthodontic evaluations.

Medical and Dental

If the minor child has a serious medical condition such as a heart condition, asthma, bone disorders, or some other rare disease, medical expenses may increase causing the court to order the child support to be increased. Who would want to file this particular motion to deviate from child support guidelines in Florida by asking for the support amount to be increased? The parent that pays for health and/or dental insurance and will be responsible for paying the health care provider(s) for the additional costs associated with medical or dental, or psychological care will ask the court for this baseline increase. Child support in Florida is based on shared responsibility, which is why the court generally requires the Child Support Guidelines Worksheet itself to include medical and dental insurance and uncovered medical and dental costs.

As pertains to education, arguments are frequently heard by the court regarding the alleged necessity of private or charter schools, and regarding the alleged necessity of private tutoring for the minor child. For instance, is the public school in your child’s district rated an F? Is there a nearby charter or private school available at a reasonable cost? Is attendance at that school affordable for the parties and in the best interests of the minor child? Again, this is a question of fact.

When psychological issues are involved, those can range from (and are NOT limited to) depression (sometimes resulting from the parents’ own behavior and arguing), anti-social behavior, etc. Whether the support amount should be increased under the aforementioned circumstances is a question of fact presented by the parties and/or their family law attorneys, and factors applied by the court. Thank you for reading part 1 of this ongoing series, Motion to Deviate From Child Support Guidelines in Florida.

For more information please continue reading.

Jonathan Jacobs is a Divorce Attorney In Clermont Florida, a Divorce Attorney in Orlando Florida, and helps his clients in the surrounding counties. Call the Jacobs Law Firm today for a consultation in your family law case. (407) 335-8113, or e-mail us to schedule an appointment to speak about child support. Admin@JJLawFL.com

Is Daycare Included in Child Support in Florida

Posted by JONATHAN JACOBS on April 28, 2018

Often, during negotiations over the terms of a marital settlement agreement or a paternity agreement (child support and a parenting plan), one parent will ask that day care expenses be kept separate from the Child Support Guidelines Worksheet. This is generally not the optimal approach. To best answer the question, “is daycare included in child support in Florida,” it is important to note that in a majority of family law cases, the court requires that day care expenses be included in Child Support Guidelines Worksheets. Ensuring the child has a safe and nurturing environment while the parents are working is in the child’s best interest. This brings us to the Florida day care child support obligation and how it impacts child support both in the short term and once elementary school starts. Call 407-335-8113 to speak with a child custody and child support attorney.

Florida Child Support Statute

The parties must exchange Child Support Guidelines Worksheets to ensure the child support calculations are accurate and truly represent the information provided on the Financial Affidavits, pay stubs, tax returns, etc. Statutorily, as stated concisely in Florida Statute 61.30(7), child care costs such as daycare incurred as a direct result of one or both parties working (career necessities), looking for work, or obtaining an education with the intend of becoming employed or earning a promotion, MUST be added to the Worksheets. The Florida Daycare Child Support Obligation is that both parties must contribute according to their financial ability to do so. To better answer our question, is daycare included in child support in Florida, yes in most cases it is barring some reasonable explanation that allows for an exception to be made. This is when a Motion to Deviate from Child Support Guidelines may be appropriate.

Florida Daycare Child Support Obligation

The one caveat the Statute offers regarding the Florida Daycare Child Support Obligation is that “Child care costs may not exceed the level required to provide quality care from a licensed source.” Is daycare included in child support in Florida? In a sense, the Statute encourages parents to find a reputable and licensed child care/daycare provider to look after their children. Mostly, the Florida Legislature and the courts are seeking to compel the parents to find a reasonably-priced day care that does not overburden their finances, nor cause significant disagreements about the provider’s quality.

Is Daycare Included In Child Support In Florida? A Short Hypothetical About the Florida Daycare Child Support Obligation

Hypothetically speaking, if there are two day care facilities and one costs $170 per month for an infant, the other costs $230 a month, both parties should consider finding a middle ground. Find a day care that is relatively nearby, which costs $200 a month and has the option of a camera to observe your child(ren) while they are being cared for.

“Is daycare included in child support in Florida?” Judges prefer when the parties do their best to compromise. Break ups are often full of bitterness and they often cause distrust. Just because the parties are no longer “together,” does not make them bad parents or incapable of making rational adult decisions in the best interest of their children. Think carefully about whether your actions represent the best interest of your children, or are a reaction to the breakdown of your relationship. Daycare is vital to the health and security of children when parents work full time and there are no other family members available to help with child care.

For more information please continue reading.

Jonathan Jacobs is a Divorce Attorney In Clermont Florida, a Divorce Attorney in Orlando Florida, and helps his clients in the surrounding counties. Call the Jacobs Law Firm today for a consultation in your family law case regarding the Florida Daycare Child Support Obligation at (407) 335-8113, or e-mail us to schedule an appointment.