DIVORCE HEADQUARTERS NEWSLETTER       Issue #30           December 2002 Know someone else going through the process? If you think they could benefit from this newsletter feel free to pass it on in it's entirety to them. Prosperity is a great teacher; adversity a greater. ~William Hazlitt ~ Don't forget to mention DivorceHQ.com when contacting the divorce professionals listed on the site. In this Issue: Getting Ready for Tax Time Who Comes First?     by Marlene A. Posner, Esquire Divorce Humor 1. Getting Ready for Tax Time Did you get divorced this year? If so, as I am sure you are aware it will affect your taxes. Some of the things you should keep in mind when doing your taxes are the following: Your filing status is different now. As such, you should be sure that you update your withholding to match the new filing status. The IRS offers an online withholding calculator at: http://www.irs.gov/individuals/article/0,,id=96196,00.html Your filing status is based on the last day of the year. So if you're still legally married on December 31, you have the option of filing a joint return. If you're single as of December 31, you are no longer allowed to file a married-joint return. So some planning is in order. If you've been living apart and there are young children involved, it's possible for one or both spouses to claim head of household status. So you'll have a number of choices and alternatives. Are you paying or receiving alimony? Alimony and child support: Remember that alimony is generally taxable to the person receiving it, and deductible by the person paying it. On the other hand, child support is not taxable to the spouse (or children) receiving the payments, and not deductible by the person making the payments. This could have a substantial impact on your taxes. With the division of marital assets, your other income (including interest and dividends) could change. Likewise, it's possible that mortgage interest will be divided or eliminated completely. Were there forced sales of assets? If so that might generate capital gains. Just a reminder... According to the IRS one of the most common mistakes found on tax returns is the Social Security number not matching the name on the return. If you took back your maiden name you must inform the Social Security Administration by filing Form SS-5 at a local SSA office. It usually takes two weeks to have the change verified. The form is available on the agency's Web site, www.ssa.gov, by calling toll free 1-800-772-1213 and at local offices. The SSA will then notify the IRS. The following is an excerpt from an article submitted by one of our professional members. For full text of all articles visit Divorcehq.com/articles.html 2. Who Comes First?         Marlene A. Posner, Esquire With Divorce/Dissolution on the rise, the main concern of all of the parties involved should be the best interests of the minor children. Divorce cases heard in the Family Court in Broward County evidence this concept as Family Court Judges have consistently placed the needs of the minor children first. Economic needs are protected as it is now a mandatory requirement for both parties with minor children to file mandatory Long or Short Form Financial Affidavits with accompanying, verifying documentation when filing for divorce. This documentation supplies the numbers in determining the child support contribution of both parents; these Financial Affidavits must be updated with contempt sanctions against that party and his/her attorney if this requirement is ignored. Furthermore, it has been established in Florida law that the minor child/children should benefit from either parent's good fortune thereby allowing for modification of child support. Besides protecting the minor child's economic best interests in the form of statutory minimums for child support and medical coverage (a required part of child support), the Family Court has taken a definitive stand against the use of alienation tactics by one parent (usually the resident parent) against the other. When one (1) parent withholds visitation, uses the minor child as a spy, uses the child as a pawn or bargaining chip in division of assets, uses the child as a go between to resolve issues, speaks negatively and in anger about the other spouse, negatively compares the child with the other parent, "bad mouths" the other parent, attempts to manipulate the child's affections away from the other parent etc., that parent is utilizing alienation tactics which is not in the child's best interest! Unless one parent has documented proof that the other parent is a danger to the child, the Family Court will not support limitations on visitation. It is the minor child's right to have access to both parents. In fact, one factor that the Family Court Judge considers in deciding a contested custody case, is which parent is more likely to allow visitation and encourage a relationship with the other parent. A parent who continues to utilize alienation techniques thereby ignoring the child's best interests can be fined and held in Contempt by the Family Court Judge resulting in a possible change in residential custody. Consequently, the only answer to the question, Who Comes First? is the minor child/children! ABOUT THE AUTHOR Marlene A. Posner is an Attorney who has been practicing since 1988. She is a participating law firm of Hyatt Legal Services and a member of Broward County Bar Lawyer Referral Service. Her office handles Family law, Bankruptcy, Simple Wills. 3. HUMOR Instead of getting married again, I'm going to find a woman I don't like and give her a house. - Lewis Grizzard