Parents must complete and file IRS Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, with their tax return if the non-custodial parent plans to use the exemption.  This form must be signed by the custodial parent in order to be valid.  If the non-custodial parent claims the exemption without filing this form, they may have to prove that they furnished over 50% of the support for the children if the IRS questions or audits their return.

Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parent, which standardizes the written declaration a custodial parent must give in order for the noncustodial parent to claim the dependency exemption deduction for their child, requires a taxpayer to furnish: (1) the name of the child; (2) the name and Social Security number of the noncustodial parent claiming the dependency exemption deduction; (3) the Social Security number of the custodial parent; (4) the signature of the custodial parent; (5) the date of the custodial parent's signature; and (6) the years for which the claims were released.  26 U.S.C.A. § 152(e)(2)(A).

Divorcing couples may also stipulate which parent will claim the child as a dependent and receive the tax exemption in their divorce settlement.  If the parents would like to alternate the years in which they are allowed to claim the children, they must file IRS Form 8332 with their tax return each year the non-custodial parent claims the exemption.  The parents must also be sure to arrange which parent will claim the children for each year. For example, the mother will claim the exemption on even-numbered years, father will claim the exemption on odd-number years.  It is also important to specify the date that this arrangement will begin to take place so there is no confusion following the divorce.

Importantly, for all divorces finalized after December 31, 2008, the IRS is no longer accepting a copy of a divorce decree to show who has the right to claim the dependency exemption. You must file Form 8332 or a substantially similar statement with the return or, if you file electronically, with Form 8453. If the divorce decree was dated before January 1, 2009,  the IRS may accept certain pages of the divorce decree as a substitute for a Form 8332, if  the decree unconditionally provides that the noncustodial parent may take the exemption for a child, the custodial parent signs the decree, and  the decree otherwise conforms to the substance of Form 8332.

A parent is not required to apply to the Court for permission to relocate with the child(ren) when such a move is 50 miles or less from the parent's current residence. 

But how are the 50 miles measured?  Do you measure 50 miles by the radius on a map, or by the diriving distance on road or highway?  The correct answer is the former.  Tucker v. Liebknecht, 5D11-681 (Fla. 5th DCA May 4, 2012).  In the absence of any statutory or contractual (settlement agreement) provision governing the measurement of distances, the general rule is that distance should be measured along the shortest straight line, on a horizontal plane and not along the course of a highway or along the usual traveled way.  Id. 

*This helpful information is courtesy of Valarie Linnen, Esq. (www.LinnenLegal.com)

The purpose of this law is to allow an extended family member (a relative of the child by the 3rd degree by blood or marriage, or a step-parent who is currently married to the parent of the child) to provide better care for a child than the child's parents can, either concurrently or for a temporary period of time.  An Order granting such custody allows the extended family member to secure copies of all medical and other important records of the child, make medical decisions for the child, enroll the child in school etc. 

The family member requesting custody must either have (1) both parents' consent; or (2) evidence which shows the parents have abused, abandoned, or neglected the child (as defined in Chapter 39, Fla. Stat.).  Also, the Court must find the custody requested is in the best interest of the child.

I am currently handling a case for a grandmother, who is seeking concurrent custody of her 13 year old granddaughter, and has the consent of both parents to do so.  The father is unable to care for the child, and the mother only recently finished a term of incarceration.  The grandmother already has a full power of attorney to make decisions for the minor child, however, she needs the Order of Concurrent Custody to be able to apply her retired military benefits to her grandduaghter (who can then have the privilege of those benefits up to 21 years of age).  This is one good reason to pursue a custody order, rather than a power of attorney.

The answers to these questions will assist in determining whether criminal charges can be brought and if and how the existence of the pornography will affect the divorce or custody case.

If you are the parent accused of having the pornography, be sure to assert your 5th Amendment right not to answer any related questions during any family law deposition or court hearing.

Helpful information on this this topic can be found in the following ABA Journal Article: http://www.americanbar.org/publications/gp_solo/2012/march_april/family_law_finding_pornography_family_computer.html

Judge Karen Cole, 4th Circuit, Duval County Family Law Judge, recently ordered the parties in one of my paternity actions to utilize this website when the Court found that offical parenting coordination with a local parenting coordinator was likley not an affordable or practical option for the parties, as one party lives out of state and is currently receiving only unemployment compensation. 

The website seems to me to be a convenient and much less costly alternative to official parenting coordination.  At any rate, it is worth a shot.  The site allows you to sign a 1 year contract for only $99, and a 2 year contract for only $179; in most cases this expense could be shared equally between the parties.  Plus, your attorneys and any other professionals involved in your case are permitted to access your account on the website for free. 

An account on this website is obviously a great way to keep evidence of missed parenting time, late arrivals, offers of additional parenting time, notifications of school functions and doctor's appointments, unreimbursed medical expenses owed, etc. organized and available for any future court hearing or trial.

For more information, visit the website listed above, email them at info@OurFamilyWizard.com or call them toll free at 1.866.755.9991.

A Court can enter a civil order of contempt and impose incarceration as a penalty for non-payment of child support and alimony, where evidence shows the payor has a present financial ability to comply with the ordered payments. Owens v. Owens, 578 So.2d 444 (Fla. 1^st DCA, 1991). 

Incarceration cannot be used as a means to seek compliance with a court order when the contemnor does not have the ability to purge himself of contempt. However, the court does have other means available to obtain compliance.

If, for example, the payor has willfully neglected his support obligations, but no longer has a present ability to pay because he is unemployed, the court may direct him to seek employment through Florida State Employment Services and to report weekly until employment is secured, in addition to requesting the employment service to periodically report to the court on the status of his job search.

If the party is employed but presently lacks funds or assets, the court may issue a writ directing his employer to garnish the party's salary in order to satisfy the alimony or child support obligations in accordance with F.S.A. § 61.12, or may enter an income deduction order for payment of child support or alimony, pursuant to F.S.A. § 61.081 or § 61.1301.  CHILD SUPPORT, FACS FL-CLE 5-1.

A court may also suspend a person’s driver’s license and/or professional license.  The Title IV-D agency may place a lien for unpaid child support over $600 on motor vehicles or vessels owned by the delinquent obligor.  The Title IV-D agency may intercept federal income tax refunds to obtain payment of past due child support.

Also, unpaid alimony and child support payments under a preexisting order are vested and the obligee has a right to a judgment for arrearages. Dept. of Revenue ex rel. King v. Blocker, 806 So.2d 607 (Fla. 4th DCA 2002); Milopoulos v. Milopoulos, 691 So.2d 1199 (Fla. 4th DCA 1997). Once the judgment for arrearages is entered, it may be enforced through additional payments under an income deduction order, F.S.A. § 61.1301(1)(b), by garnishment, F.S.A. § 61.12, by entry of a lien against real property, or by contempt proceedings.

Under F.S.A. § 61.30(17), an initial support award in a dissolution proceeding may be made retroactive to the date of the parents' separation, but not more than 24 months before the filing of the petition.

When determining a retroactive award, the court must do the following:

Under F.S.A. § 61.30(17)(a), the Court must apply the guidelines schedule in effect at the time of the hearing subject to the obligor's demonstration of his or her actual income, as defined by F.S.A. § 61.30(2), during the retroactive period. Failure of the obligor to so demonstrate shall result in the court using the obligor's income at the time of the hearing in computing child support for the retroactive period.

Under F.S.A. § 61.30(17)(b) the Court must consider all payments made by a parent to the other parent, the child, or third parties for the benefit of the child throughout the proposed retroactive period.

Lastly, under F.S.A. § 61.30(17)(c) the Court must, “Consider an installment plan for the payment of retroactive child support.”  This type of payment plan usually tacks on around 10% of the child support amount on a monthly basis until any retroactive arrearage is paid off.  For instance, if your child support payment is $600/month, the Court may increase it to $660/month until arreareage is paid off.

Florida Statute § 61.1301(2)(a) states that the obligee or his or her agent shall serve an income deduction order and notice to payor.  Therefore, it is the obligation of the person who is receiving alimony or child support to see that the Income Deduction Order gets entered.  However, it is important for the obligor to be aware that it is his or her duty to pay the child support either directly to the obligee, or through the State of Florida Disbursement Unit, until an Income Deduction Order goes into effect and the child support actually starts to be deducted from the obligor's pay check.