If you are newly divorced, you may be unsure of how to handle payment or receipt of spousal support on your taxes. Many issues are treated differently after a dissolution proceeding, and taxes are no exception. There are at least two major tax consequences when spousal support is involved: required reporting of income by the spouse receiving payments and a permissible deduction by the spouse making payments. A threshold issue for both former spouses is the decision of how to file.
Dissolution of a marriage is normally a contentious matter that frequently involves parties who are at serious odds with one another. Unfortunately, when children are involved, their interests are sometimes lost in the acrimony. Fortunately, however, the courts bring children’s interest to the forefront. The main thing that affects children in a dissolution is where they will live after the matter is final. Each parent may be awarded what is known as joint custody, or one of the parents may be awarded custody and the other given visitation rights.
When a child is born to a married husband and wife, the father is presumed by law to be the father. This is also true of a birth that occurs within 300 days of the dissolution of a marriage or the death of the husband. A man who lives in the household of a child for two years and holds himself out to be the father is presumed to be the father, as well.
Becoming married in New Mexico is pretty easy to do, assuming you are qualified to be married and follow all the necessary steps. The number one requirement for marriage is to not already be married. Being married to more than one person at the same time is known as polygamy. Although marriage laws are state-specific, crossing into a new state does not create another legal marriage opportunity for the already married.
This sounds pretty simple, but, as the saying goes, "the devil is in the details." The presumption of the law is that any assets acquired belong to both.
Have you ever wondered how New Mexico courts decide the proper amount of child support? By law, courts use child support guidelines to determine the amount of support. The New Mexico Legislature has stated that the purposes of the guidelines are threefold: (1) Adequately support children, “subject to the ability of the parents to pay”; (2) Make equitable awards by treating similarly situated people consistently; and (3) Improve court efficiency by promoting settlements and providing guidance on likely levels of awards.
Spousal support can be a hot-button issue for many people. Under New Mexico law, a court can order spousal support when the marriage is dissolved. The law states the different types of spousal support, as well as the factors judges must use in making spousal support determinations. New Mexico allows five different types of spousal support: rehabilitative, transitional, indefinite duration, and two types of single sum.
In days gone by, most states required that the person seeking a divorce or dissolution prove that the other party was at fault. What was considered “at fault” depended on each state’s laws but usually included adultery, abandonment, and cruelty. In the 1960s and 1970s, many states, including New Mexico, moved to a “no fault” model of divorce. Instead of having to prove a fault-based ground for the divorce, the person requesting divorce only had to show that the couple had differences that could not be reconciled. New Mexico amended its statute to include “incompatibility” as a ground for dissolution of marriage.
People often refer to “annulments” from a church or other religious authority. For example, the Catholic Church may grant an annulment of a marriage for specific religious reasons. In the law, however, the term “annulment” has a specific legal meaning that does not relate to religion at all. Rather, a legal annulment is a formal way of declaring that a marriage never existed. In New Mexico, a marriage can end three ways: death, dissolution, or annulment. The latter two are legal proceedings with specific legal requirements.
Have you ever wondered why someone would get a legal separation rather than dissolving their marriage? A dissolution completely ends the marriage, while a legal separation does not. This fundamental difference explains why some people choose to stay married but legally separate. Staying married can accommodate certain religious beliefs; can avoid legal residency requirements involved in dissolution proceedings; and, in some circumstances, can allow the parties to retain certain benefits of marriage. Either spouse may request a legal separation if the couple has permanently separated and no longer live together.