Information from the Federal Trade Commission

The Federal Trade Commission has a publication that addresses the issues involving debt and credit that people may face as a result of a divorce. You can find that publication at the following address:
http://www.ftc.gov/bcp/conline/pubs/credit/divorce.htm

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Child Custody Tax Issues

Alimony Paid

Alimony

Tips for Recently Divorced or Married Taxpayers

IRS Publication 504 -- Divorce and Separated Individuals

Frequently Asked Questions of the IRS

Modification of Custody Orders

On the motion of one or both of the parents, or the joint legal custodians if they are not the parents, the court may, after a hearing, modify an order that established custody if:

(1) the circumstances of the child or one or both custodians have materially and substantially changed since the entry of the order to be modified; and

(2) a modification of the terms and conditions of the order would be an improvement for and in the best interest of the child.

A parent requesting a modification from sole custody to joint legal custody or joint physical custody or both, or any other type of shared parenting arrangement, is required to file and serve a proposed parenting plan.

An order of joint legal custody may be terminated by order of the court if one or both parents file a motion for termination and the court determines that the joint legal custody order is unworkable or inappropriate under existing circumstances. At the time of entry of an order terminating joint legal custody, the court is required to enter an order of sole legal custody. The court will also decide related issues, including parent-time and child support.

If the court finds that an action concerning the modification of a custody arrangement is filed or answered frivolously and in a manner designed to harass the other party, the court will assess attorney's fees as costs against the offending party.

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Advisory Guidelines

In addition to the parent-time schedules provided in Utah Code §§ 30-3-35 and 30-3-35.5, Utah law also sets out advisory guidelines that should govern all parent-time arrangements between parents.

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Parent Time Schedules

If the parties are unable to agree on a parent-time schedule, the court may establish a parent-time schedule consistent with the best interests of the child. Once the parent-time schedule has been established, the parties may not alter the schedule except by mutual consent of the parties or a court order.

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