In divorce or dissolution of marriage cases, the tax treatment of alimony or spousal support changed radically at the end of 2018. These changes will affect all cases where alimony is agreed to, or ordered by the Family Court. Effective January 1, 2019, the changes to the tax treatment of alimony have turned upside down the historical tax treatment of alimony
In a proceeding for divorce, called dissolution of marriage in Florida, a substantial issue is the division of property owned by the spouses. First a divorce court will identify and separate each spouse's marital and nonmarital assets and liabilities. Identification of assets and liabilities as marital or nonmarital is therefore very important because, only marital assets and liabilities are subject to distribution in a dissolution action.