Maryland Family Law

Tax filing day is almost here....do you need to change your filing status?

Have you have filed your 2015 taxes yet? If you are separated or divorced, there are a number of rules regarding your taxes. For IRS purposes, married means married. If you are married, you CANNOT file as single. Your only possible options are Married Filing Jointly, Married Filing Separately or (perhaps) Head of Household. You don't have to be in separate household to file as married filing separately, but be aware that there are a number of deductions and credits that do not apply if that is your filing status. Often, married filing separate is not the most advantageous way to file, although an experienced tax professional will be able to help you determine that. If you are eligible to file as Head of Household, that is more generous, however you must be unmarried, or separated for more than the last six months of the year, pay more than half the costs of the household AND have a qualifying child. And, yes, the IRS has definitions for all those elements as well. Often, my clients will cooperate in filing jointly for as long as they are eligible, however, you are then responsible for the accuracy of everything on that return. If you have reason to doubt your spouse's truthfulness, you may need to file separately just to protect yourself. 

IRS Publication 504 has the rules for divorced and separated couples, but I recommend talking with an experienced tax professional and save yourself the headaches. 

Tax Day is coming...do you know your filing status?

Have you have filed your 2015 taxes yet? If you are separated or divorced, there are a number of rules regarding your taxes. For IRS purposes, married means married. If you are married, you CANNOT file as single. Your only possible options are Married Filing Jointly, Married Filing Separately or (perhaps) Head of Household. You don't have to be in separate household to file as married filing separately, but be aware that there are a number of deductions and credits that do not apply if that is your filing status. Often, married filing separate is not the most advantageous way to file, although an experienced tax professional will be able to help you determine that. If you are eligible to file as Head of Household, that is more generous, however you must be unmarried, or separated for more than the last six months of the year, pay more than half the costs of the household AND have a qualifying child. And, yes, the IRS has definitions for all those elements as well. Often, my clients will cooperate in filing jointly for as long as they are eligible, however, you are then responsible for the accuracy of everything on that return. If you have reason to doubt your spouse's truthfulness, you may need to file separately just to protect yourself. 

IRS Publication 504 has the rules for divorced and separated couples, but I recommend talking with an experienced tax professional and save yourself the headaches. 

How do you get through a divorce?

Are you looking for some tips from "the other side" of divorce? I enjoyed this article on Slate.com about getting through divorce with children. It is very thoughtful, with a touch of humor, and is a great reminder that taking the high road and focusing on your kids is all for the best. She also deals with the inevitable feelings of failure and loss, even when you know the divorce is the right thing for your. It is also worth noting, that while the author Lara Bazelon is an attorney herself, she recommends reaching agreements and staying out of court. 

Are you interested in resolving your family law matter without court, judges, witnesses and (gasp!) depositions? There ARE options, such as mediation, collaborative law and plain old negotiation. An experienced attorney can be your guide to separating in a cost-effective and dignified manner.  

What are your priorities in divorce?

Negotiating a divorce and dividing assets gives the spouses a lot of freedom in fashioning an agreement that works for both of them. For example, in the case of dispute of jointly owned real property, the court may only be able to order a sale. Under certain circumstances, a party may be able to get the house transferred in title or use and possession, but these are relatively few options. Working out an agreement with you spouse can greatly open up your options. 

I have seen people make regrettable decisions by focusing too strongly on "keeping the house." Real estate can be a volatile asset, with high upkeep costs. You may love your house, but it may be too much for you when you're single in terms of affordability and keeping up with the maintenance. I have seen people waive significant other assets in favor of keeping the house, and later ending up cash strapped with only a large illiquid asset. Keep an open mind, and talk with a financial advisor and your attorney to create a financially secure future.

Maryland Judiciary Releases New App

The Maryland Judiciary has released a new app designed to help the public navigate the legal system, including providing information about legal clinics and pro bono services. The courts have seen a huge increase in the number of people representing themselves, sometimes with negative consequences. While I applaud it Judiciary's efforts to streamline and de-mystify the process, having an attorney represent your interests is the best way to protect your rights. Even if you ultimate decide to represent yourself, it is essential to at least consult with an experienced attorney to learn about your options before signing any agreement or responding to any lawsuit.    

2016 Super Lawyers

I am very excited to announce that I have again been selected as a Maryland Super Lawyers Rising Star 2016. You can access the online magazine here. Super Lawyers are selected based on peer nominations and independent research. You can read more about the selection process here. I am passionate about helping guide families through the emotional trauma and uncertainties of divorce and to help them create a positive future. If you know someone who could use clarity and support in the divorce process, I would be happy to speak with them.   

Veteran's Day Topic

Divorce and custody issues can be quite complicated when one or both of the parties is a servicemember. For example, if one receives military orders overseas, it may necessitate a change in custody or visitation. While you are serving abroad, the children may get accustomed to a living with the other parent, and thus a "temporary" arrangement may end up as the "permanent." Here, the Court is only concerned with the best interests of the children, rather than fairness to the parent.

Another tricky issue for military members is fault-based divorce grounds. Beware that an admission to adultery can potentially present penalties and exposure to prosecution under the Uniform Code of Military Justice. You also must be cautious about supporting your family if you are a military member, you can also face discipline if you fail to support them, even if there has been no court order or agreement. There are specific rules for division of military retirement benefits, and it is possible to waive those rights if you are not careful. If you are a service member contemplating divorce or separation, it is imperative to get counsel from an experience attorney in this field. Be sure to ask if the attorney has experience with military divorce.  

Don't trip over those loose ends!

There are many things to consider while going through a divorce and separation. Even once you have a comprehensive agreement, or a final judgment of divorce, there still may be other steps to take. For example, you or your spouse may need to execute a deed for property, transfer car titles and registration and divide financial accounts. One thing that is frequently left until the last minute: QDRO's!  A QDRO is a specialized order of court which directs a retirement plan administrator to transfer a retirement benefit. It is best for this order to be ready for the divorce hearing. If you wait, your spouse may be reluctant to sign, and for some plans, there are time limits for spousal elections. Or you may be out of luck if your former spouse passes as away without the QDRO executed. If you have questions about QDRO's, contact me or an attorney in your area. 

Why Mediation?

You may have seen the news that Mark Sanford and his wife are attending mediation to help resolve their marital issues. Why choose mediation? For many couples, it can be a more humane, empowering and lower cost way to resolve their differences. That is not to say that mediation is cheap, particularly since it can take multiple sessions, but is far less expensive than a fully-litigated divorce and custody matter.  

Mediators have different styles; some will make suggestions for your situation, and others are more passive, allowing the spouses to drive the mediation at their own pace. Some mediators prefer for attorneys to attend and some do not. Also be aware that there are not specific educational or certificate requirements to be a "mediator." You may need a mediator with a strong understanding in tax issues, or business interests. As you speak with various mediators, you may want to ask or read their bio to ascertain person's qualifications.

It is also possible to work with an attorney while you are mediating, and you may want your attorney to attend mediation with you for some or all sessions. Your attorney can also assist you in selecting a mediator that will fit your goals. If you reach an agreement in mediation, you will definitely want to discuss it with an attorney before signing.

Who pays for college?

It's back to school season again! Every new school year begins with hopes and dreams. Are you planning for your child to go to college? What would happen if you and your spouse split? Could you still afford it? Would the other parent contribute to costs. Some states have laws which require divorced parents to contribute to their child's higher education. Maryland does not, however it is common for separation agreements to contain provide requirements that a parent contribute to college education. Before reaching an agreement, you will need to consider many "what if's," such as what if you lose your job, or your child isn't going to classes, etc. It is extremely important to have the advice of an experienced attorney, as the agreement may be enforced even if any number of changed circumstances occur.