Divorce & Marriage Issues

Form 8379 is the form you can use for Injured Spouse relief to get your portion of a joint tax returns refund.
You are an injured spouse if all or part of your share of the overpayment shown on your joint IRS Form 1040 was or is expected to be applied against your spouse’s past due child support or spousal support payments of Federal debts such as student loans.
You can file IRS Form 8379 if all 3 of the following conditions are met.
You are not required to pay the past due amount.
You received and reported income such as wages; taxable interest etc. on a joint return or your main home was in a community property state other that Arizona. (Community property states are CA, ID,LA, NE, NM, TX, WA and WI). You made and reported payments such as Federal income tax withheld from your wages or estimated tax payments or you claimed an earned income credit or other refundable credit on a joint return.

There is no tax consequence on the transfer of any assets to a spouse related to a divorce, including real estate.

There are three kinds of Subpoena. A Subpoena to Testify requires a person to come to the Court to testify as a witness. A Subpoena for Records requires either documents or papers or writings, etc. to be brought to the Court. A Information Subpoena requires that information be provided to the person requesting it. If not obeyed, the court can order the person to appear and hold the person n contempt of court if they disobey. Sanctions such as fines can also be ordered. Avoiding service of a subpoena is hard to prove and may not be punishable at all.

Divorced parents are entitled to custody of their minor children after death of a parent who had sole custody unless a court order provides otherwise.
In general, It must be proven that it is specific detriment to the child in order to remove a child from the custody of a surviving parent and place the child in the custody of a non-parent.
The court makes decisions based on the best interests of the child.
Because parents have superior rights to custody over all other non-parents, a different standard is used when making custody decisions between a parent and a non-parent.
If a court awarded sole custody to one parent, this is not proving that it would be detrimental to the child for the other parent to have custody. Sometimes a court must choose between 2 good parents.
A parent with sole custody does not have the right to give or "will" this custody to someone else. Any parent can nominate a guardian for their child in their will. If the other parent is unable or unwilling to take charge of the child after your death, the court must consider your guardianship petition. The court must still consider the child's "best interests" and may grant guardianship to a non-parent.

If the noncustodial is paying more than 50% of the child's support, there is no court order regarding the dependency exemption. The noncustodial parent gets the exemption if the parents were never married based on the dependency support test. You will probably need to fill out a multiple support form from the IRS to determine which parent actually pays more than 50%. If the parents are divorced or separated the dependency custody test applies. The parent who has custody more than 50 percent of the time is entitled to claim the exemption. The noncustodial spouse who claims the exemption will have to get Form 8332 (release of exemption) signed by the custodial spouse.

An agreement between yourself and your husband to separate debts is not binding on creditors unless the creditors also agree to it. If you are going through a divorce your debts will be dealt with in your Marital Settlement Agreement and or judgment. This is not binding on creditors.
Creditors can look for payment to either debtor on a joint debt. If the debt is in the name of only one spouse, state law will govern whether the creditor can sue the other spouse for payment.

In the year you are divorced you must file as single or head of household if you have a child living with you.

Yes. By mutual agreement one spouse can forego the deduction for alimony and the other spouse can receive the benefit of not being required to pay taxes on the alimony received.

If your ex-spouse is deducting alimony payments to you, he is required to include your social security number on his return to claim the deduction. The IRS will cross reference your return with his to make sure you include the alimony received on your return.