Florida Statutes
Part I - General Provisions (Ss. 61.001-61.45)
61.077 - Determination of entitlement to setoffs or credits upon sale of marital home.


(1) Whether exclusive use and possession of the marital home is being awarded, and the basis for the award;
(2) Whether alimony is being awarded to the party in possession and whether the alimony is being awarded to cover, in part or otherwise, the mortgage and taxes and other expenses of and in connection with the marital home;
(3) Whether child support is being awarded to the party in possession and whether the child support is being awarded to cover, in part or otherwise, the mortgage and taxes and other expenses of and in connection with the marital home;
(4) The value to the party in possession of the use and occupancy of the marital home;
(5) The value of the loss of use and occupancy of the marital home to the party out of possession;
(6) Which party will be entitled to claim the mortgage interest payments, real property tax payments, and related payments in connection with the marital home as tax deductions for federal income tax purposes;
(7) Whether one or both parties will experience a capital gains taxable event as a result of the sale of the marital home; and
(8) Any other factor necessary to bring about equity and justice between the parties.
History.—s. 1, ch. 97-249.

Structure Florida Statutes

Florida Statutes

Title VI - Civil Practice and Procedure

Chapter 61 - Dissolution of Marriage; Support; Time-Sharing

Part I - General Provisions (Ss. 61.001-61.45)

61.001 - Purpose of chapter.

61.011 - Dissolution in chancery.

61.021 - Residence requirements.

61.031 - Dissolution of marriage to be a vinculo.

61.0401 - Application of the law of a foreign country in courts relating to matters arising out of or relating to this chapter and chapter 88.

61.043 - Commencement of a proceeding for dissolution of marriage or for alimony and child support; dissolution questionnaire.

61.044 - Certain existing defenses abolished.

61.046 - Definitions.

61.052 - Dissolution of marriage.

61.061 - Proceedings against nonresidents.

61.071 - Alimony pendente lite; suit money.

61.075 - Equitable distribution of marital assets and liabilities.

61.076 - Distribution of retirement plans upon dissolution of marriage.

61.077 - Determination of entitlement to setoffs or credits upon sale of marital home.

61.079 - Premarital agreements.

61.08 - Alimony.

61.09 - Alimony and child support unconnected with dissolution.

61.10 - Adjudication of obligation to support spouse or minor child unconnected with dissolution; parenting plan.

61.11 - Writs.

61.12 - Attachment or garnishment of amounts due for alimony or child support.

61.122 - Parenting plan recommendation; presumption of psychologist’s good faith; prerequisite to parent’s filing suit; award of fees, costs, reimbursement.

61.125 - Parenting coordination.

61.13 - Support of children; parenting and time-sharing; powers of court.

61.13001 - Parental relocation with a child.

61.13003 - Court-ordered electronic communication between a parent and a child.

61.1301 - Income deduction orders.

61.13015 - Petition for suspension or denial of professional licenses and certificates.

61.13016 - Suspension of driver licenses and motor vehicle registrations.

61.1354 - Sharing of information between consumer reporting agencies and the IV-D agency.

61.14 - Enforcement and modification of support, maintenance, or alimony agreements or orders.

61.16 - Attorney’s fees, suit money, and costs.

61.17 - Alimony and child support; additional method for enforcing orders and judgments; costs, expenses.

61.18 - Alimony and child support; default in undertaking of bond posted to ensure payment.

61.181 - Depository for alimony transactions, support, maintenance, and support payments; fees.

61.1811 - Clerk of the Court Child Support Enforcement Collection System Trust Fund.

61.1812 - Child Support Incentive Trust Fund.

61.1814 - Child Support Enforcement Application and Program Revenue Trust Fund.

61.1816 - Child Support Clearing Trust Fund.

61.1824 - State Disbursement Unit.

61.1825 - State Case Registry.

61.1826 - Procurement of services for State Disbursement Unit and the non-Title IV-D component of the State Case Registry; contracts and cooperative agreements; penalties; withholding payment.

61.1827 - Identifying information concerning applicants for and recipients of child support services.

61.183 - Mediation of certain contested issues.

61.19 - Entry of judgment of dissolution of marriage, delay period.

61.191 - Application.

61.20 - Social investigation and recommendations regarding a parenting plan.

61.21 - Parenting course authorized; fees; required attendance authorized; contempt.

61.29 - Child support guidelines; principles.

61.30 - Child support guidelines; retroactive child support.

61.401 - Appointment of guardian ad litem.

61.402 - Qualifications of guardians ad litem.

61.403 - Guardians ad litem; powers and authority.

61.404 - Guardians ad litem; confidentiality.

61.405 - Guardians ad litem; immunity.

61.45 - Court-ordered parenting plan; risk of violation; bond.