One of the changes to the law made by the Tax Cuts and Jobs Act is the elimination of the tax effects of alimony payments as of January 1, 2019. Prior to January 1, 2019, in most cases, alimony is a tax deduction for the payor and is taxable income of the recipient. As of January 1, 2019, however, alimony payments are not deductible by the payor and are not included as income by the recipient. This change is expected to reduce the amount of alimony payments, because it is will reduce the cash flow of both the payor and the recipient. It may also impact child support, which is determined in large part based on the incomes of the parties.

Major Change to Alimony Tax Deduction for 2019

This law will not impact alimony awards in judgments and orders entered prior up to and including December 31, 2018, and the law cannot be used as a basis to modify prior alimony awards. Modifications of awards entered prior to January 1, 2019 will be determined based on the law in effect at the time of the entry of the judgment/order unless the judgment or order specifically states that future modifications of alimony are subject to the tax law at the time the judgment/order was entered.

One thing that is not clear is the impact this law will have on divorces filed on or after January 1, 2019 which involve prenuptial (or postnuptial) agreements entered into prior to January 1, 2019.

For questions related to other Alimony and Spousal Support issues, please contact the divorce law office of Wendy Norman at (904) 306-9926 to schedule a consultation.

A recent Huffpost article discusses How To Divorce Like A Grown-Up (And Co-Parent Like One, Too). There is some good advice about amicable separation and tips along the divorce process that might make it a smoother transition for some couples. My favorite portion reiterates to parents to communicate to their children that the split isn’t their fault and to be sure neither parent uses them as leverage.

Surviving Divorce

In this TEDx Talk, clinical psychologist and Associate Professor of Psychology David Sbarra discusses “Surviving Divorce.” He focuses on three areas and provides unique insight on coping with separation:

• Self-Kindness
• Mindfulness
• Common Humility

Tracking Your Child

The third link I wanted to share discusses Privacy Rights. Namely, GPS tracking to monitor children. As we’ve seen in all aspects of law, technology typically proceeds legal discussion and development. The article touches on the fact that a parent doesn’t need the consent of the child to monitor them via cell phone/GPS tracking software. Apps like Find My Friends allow you to keep track of your child, but he/she knows the app is on his/her phone.

I think we’ll see “informed consent” discussed in greater lengths as this topic proceeds through the court system (and likely will vary by state). It will be interesting to see how this plays into discussions of Parental Rights and Grandparent Rights moving forward. Read the full article here:
Privacy Rights of Children: GPS Tracking For Parents to Monitor Their Children

Happy Holidays From Norman Law

I’d be remiss if I didn’t take the time to thank the rest of my Family Law Team for their hard work and dedication to our practice and our clients. Thank you for all you do and for taking the time to provide our clients the best resources possible. Happy Holidays to our Jacksonville family and friends.

It’s no secret to Florida residents that our state has the highest population of residents over 65. With such a large percentage of our community at or beyond the age of retirement, the growing trend towards ‘Gray Divorce’ is affecting millennials writes Mary W. Quigley, in a recent AARP article. The post cites marriages ‘coming to an end’ rather than failing. One important issue brought up is the difficulty children have remaining neutral. There are some helpful links throughout the article including What Nobody Tells You About Being the Child of Divorce. We would second the notion that healthy boundaries and open communication are key to moving forward.

A How-To Guide To Surviving Infidelity

Clinical Psychologist Dr. Susan Heitler put together a list of 22 Ways Couples Can Survive Infidelity. It’s a great resource for opening lines of communication with a spouse. These steps are positive no matter the outcome of the discussion regarding infidelity. It’s a touchy subject, of course, but the list contains specifics and nuances beyond the typical “Do It Yourself” marriage/communication guides found in most articles. It’s rational and detailed enough to be of use for hurtful moments other than infidelity as well.

Is The 5 Second Rule Really a Thing?

Out final article on our link roundup ends on a lighter note. Many of us remember a sibling or school buddy teaching us the 5 Second Rule. Drop that Pop-Tart on the floor? No problem, just pick it up right away and off to the school bus you go! A study by Ashton University in the UK proves the five second rule is real. The study suggests that “time is a significant factor” in the transfer of bacteria. One interesting note is that carpet is less likely to transfer to food that is dropped and consumed in a short period of time As Professor Anthony Hilton states: “We have found evidence that transfer from indoor flooring surfaces is incredibly poor with carpet actually posing the lowest risk of bacterial transfer onto dropped food.” So go ahead and pickup that popcorn or pretzel you drop during your next Netflix binge, just do it quickly.

For couples who have tried to work out their relationship, but have decided that a divorce is the best way to proceed, they will find that there are several pieces of evidence that can be used against them once they go to court. Did you know that text messages are considered admissible evidence? This means that if one party loses his or her temper and texts the other party, the text messages may be used as evidence in court. In many cases, especially when children are involved, text messages can affect the final decision made by the Judge regarding time-sharing (custody), alimony, distribution of assets and debts, etc.

When you are going through a divorce, you must be aware of what you put in a text or email, as well as what you say to the other party in person or over the telephone. For this reason, we have a few tips to help you in making sure you do not put something in a text that can be used against you later in court. These tips also apply after you are divorced. The main goal of these tips is to keep you from impulsively saying something to your ex or soon to be ex that can come back and hurt you later.

4 Tips to Text your Soon to be Ex-Spouse

1. Always take the time to think about what you are texting, never send a text while you are feeling angry, hurt or frustrated. If this means stepping away from your phone for an hour or two to get your emotions under control, then do so.
2. If your ex is texting you rude, hateful, or nasty comments, be sure to keep the texts saved in your phone, and do not respond in a rude, hateful or nasty way. Do not engage in a back and forth argument via text message!
3. It is best to limit your texts with your ex to information about children, dates that need to be remembered and the like. There are some couples who text freely, but in these cases, the divorce is most often amicable and there are no emotional issues.
4. It is not only your texts to your ex that can be used against you in court, but any text that you send to anyone. Thus, avoid texting anything about your soon to be ex to anyone and basically keep the subject off limits.

Controlling your Emotions

Many lawyers recommend that clients simply stop texting the other party entirely and even that they stop posting to social media in general. If you are going to text, or put things out there on social media, make sure you are not saying anything that you would not want the Judge to see in court. Keeping your emotions under control is a must. While one of the above tips was to walk away and stop texting if you feel that your anger and emotions are getting out of hand, we have a few more in-depth tips that can help.

1. Try breathing exercises. Slowly count to 10 and be sure that you are taking deep breaths to help calm yourself while you are counting.
2. Take a moment to listen to a song that soothes you. You will be amazed at how well soothing music can calm emotions.
3. Take a walk and leave your phone at home. Physical exercise has been shown to be great when it comes to helping to release anger in a normal and healthy manner.
4. Go to your ‘happy place’ when you start to feel angry. This may mean sitting in your living room and imagining yourself sitting on the beach or even floating in the pool. Either way, allow this happy place to make you feel less angry.

For those who are going through a divorce, we want you to realize that your texts could become one of the main ways your soon to be ex gains the upper hand. Here at Norman Law, we advise our clients against texting their exes, unless they are positive that they can keep their calm. Divorce is not something to take lightly, but if it is unavoidable, then be sure you are taking actions to ensure you are getting a fair divorce.

Divorces can be very rough, and with Florida’s Mandatory (Financial) Disclosure rule, it can become even harder when there are things that parties are not interested in disclosing.

In this blog post, we will briefly cover how important the disclosure of financial records is in a divorce. It is vital that you provide the required financial documents when working with your divorce attorney throughout the proceedings. In order to provide you with the best advice, your divorce attorney must know everything about your marriage. This includes your finances, both separate from and together with your spouse. Of course you’ll also discuss other reasons (likely more obvious disclosures) the divorce may be taking place, and all issues that need to be addressed. The financial disclosure allows your attorney to review and analyze documents that provide more insight and gives your attorney a better understanding of your entire divorce case.

When Mandatory Disclosure is Not Needed?

In some cases, Mandatory Disclosure is not needed during a divorce. This is only applicable when the case is not being litigated in court and both parties are in agreement with the divorce (considered an Uncontested Divorce). However, even though the financial disclosures can be waived or otherwise not required, both parties must still fill out and file a Financial Affidavit that discloses detailed financial information. Under no circumstances can the Financial Affidavits be waived for a divorce proceeding, even when both parties are on board with filing for a divorce.

Florida Family Law Rules of Procedure

Mandatory Disclosure is found under the Florida Family Law Rules of Procedure. This Rule lists sixteen types of financial documents that must be provided and exchanged by both parties.
These include:

· Bank account statements
· Tax returns
· Pay stubs
· Pension plan statement
· Assets
· Debts

And the list continues. When a person first files a divorce case, he or she has have 45 days to provide the other party with the required financial information. The other party must also provide the required financial information within a specified time period. Parties can ask for an extension if needed. In most cases, if the person has a legitimate reason for the delay, an extension will be granted by the court.

The Reasoning Behind Mandatory Disclosure

Aside from helping your lawyer to better handle your case, providing the financial disclosure documents can lower the expense that is often associated with litigation. It also gives the court sufficient information to make a better informed financial decision for both parties. Though Mandatory Disclosure can seem rather invasive and gathering the documents may take some time, it is really in the best interest of both parties going through a divorce.

Wendy Norman works as a Divorce Attorney in Jacksonville, FL and welcomes comments or questions from readers. Please Contact Us online to setup an initial consultation or call 904.306.9926.

Within the state of Florida, there is a term called Equitable Distribution that is used in divorce proceedings. In short, Equitable Distribution means that possessions/assets and debts which came about during the marriage are divided as equally as possible between the parties getting a divorce. This can make it easier in one sense for a divorce; however, there are also problems that can arise.

In most cases, those who are going through a divorce are going to work with their lawyers in order to determine who gets what (distribution of assets and debts). In cases in which both parties want the same asset/assets or don’t want certain debt, it can come down to the judge making the decision as to who gets what.

Proven Adultery Can Impact Equitable Distribution

With this being said, many people wonder if infidelity can affect the equitable distribution of the marital assets and debts. Florida is considered a “no fault” divorce state. This means that people can get a divorce without proving why a divorce is needed or whose fault it is. In most cases, the person who wants the divorce simply states that the marriage is ‘irretrievably broken” and the divorce proceedings can continue. With this in place, and the equitable distribution rule, most parties believe that the marital assets and debts will be equally divided, no matter what. However, that is not always the case.

When one spouse does commit adultery, and it can be proven, it can affect the equitable distribution. When the adulterer in the relationship is using his or her money in order to buy their new boyfriend or girlfriend gifts, go on trips and the like, then this can be taken into consideration when dividing the assets and debts.

In some cases, if the financial actions of the cheating spouse affect the wife or husband, or children involved, then the court can give the adulterer less property and other assets, or make him or her responsible for more debt. The idea is that the adulterer has misused what should be marital funds and he or she should not be treated the same in the equitable distribution of the assets and debts because of his or her actions.

Alimony and Equitable Distribution

In addition, this type of situation can also affect whether one party receives alimony from the other or not even though Florida is a no-fault state. In most divorces, the equitable distribution goes through without a hitch, but it is important to note that in cases where adultery has affected the marital finances, it can become an issue during the divorce proceedings.

For those who are thinking about divorce and are concerned with Equitable Distribution, please contact us. Here at Norman Law, we are here for you and want to help you in any way we can with your divorce!

At this time of year, many people are getting ready to file their taxes and are gathering all of their records and financial documents together. For those who have recently divorced, this can be a new challenge. Filing taxes after divorcing in Florida is going to be a bit different than when you were married. With that being said, one of the best pieces of advice we can give you is to not wait until the last minute. If you do, you could find yourself facing a looming deadline you cannot meet!

Divorce and Filing Status

One of the most common questions we are asked is, “How should I file my taxes? Married, single, head of household?” Many people finalize their divorce in the last half of the year, so they were married for the majority of the previous year. It stands to reason why a person would question how they file. In the state of Florida, you will file based on your marital status on the last day of the year. Even if you were married for 11 and half months of the year, you must file a separate return from your ex-spouse. For this reason, many divorcing couples choose to wait to have the divorce finalized after the beginning of the year, allowing them to file together one last year.

Claims and Adjustments

Perhaps one of the bigger problems that newly divorced couples face after divorce and during tax filing season is who gets to deduct what, and who gets to claim certain items? This issue can quickly escalate to an argument that may cause bitter feelings and anger. Here are a few tips to help in calculating taxes after separation pertaining to what you can and cannot claim:

1. Assets you gained during the divorce are generally not taxable..

2. You cannot deduct legal fees related to your divorce.

3. If you are receiving alimony, you must report it as taxable income; if you are paying alimony, you should claim it as a deduction.

4. Donations can be split, so each party can claim fifty percent of the donations made during the past year.

5. If children are involved, only one parent can claim the child as a dependent.

Tips to Make Your Tax Filing Run Smoother

· Upon your divorce becoming final, be sure to file a new W-4 with your employer, this can make it a bit easier come tax season.

· File a Form 8822: Change of Address when filing your taxes (if you moved), especially if you expect to receive your refund in the mail from the IRS.

· If you changed your name as part of the divorce, be sure your report it to the Social Security Administration before you file your tax return.

Tax season can be stressful, but add in a new divorce, and it can become even more stressful. You can talk with a tax specialist or accountant for most issues you have. Here at the Norman Law office, we can also help with tax questions related to your divorce.

If you are considering a consultation with a Jacksonville divorce attorney, please don’t hesitate to reach out to our office. Wendy Norman has years of experience in the Florida area, and can help you to get through this difficult time.