Fla. Stat. 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.

Source: Section 61.077 — Determination of entitlement to setoffs or credits upon sale of marital home, https://www.­flsenate.­gov/Laws/Statutes/2024/0061.­077 (accessed Aug. 7, 2025).

61.001
Purpose of chapter 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 61.11
Writs 61.011
Dissolution in chancery 61.12
Attachment or garnishment of amounts due for alimony or child support 61.13
Support of children 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 61.18
Alimony and child support 61.19
Entry of judgment of dissolution of marriage, delay period 61.20
Social investigation and recommendations regarding a parenting plan 61.21
Parenting course authorized 61.021
Residence requirements 61.29
Child support guidelines 61.30
Child support guidelines 61.31
Amount of support for a dependent adult child 61.031
Dissolution of marriage to be a vinculo 61.043
Commencement of a proceeding for dissolution of marriage or for alimony and child support 61.044
Certain existing defenses abolished 61.45
Court-ordered parenting plan 61.046
Definitions 61.052
Dissolution of marriage 61.061
Proceedings against nonresidents 61.071
Alimony pendente lite 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 61.122
Parenting plan recommendation 61.125
Parenting coordination 61.181
Depositories for alimony transactions, support, maintenance, and support payments 61.183
Mediation of certain contested issues 61.191
Application 61.401
Appointment of guardian ad litem 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 61.402
Qualifications of guardians ad litem 61.403
Guardians ad litem 61.404
Guardians ad litem 61.405
Guardians ad litem 61.455
Court-ordered parenting plan 61.1255
Support for dependent adult children 61.1301
Income deduction orders 61.1354
Sharing of information between consumer reporting agencies and the IV-D agency 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 61.1827
Identifying information concerning applicants for and recipients of child support services 61.13001
Parental relocation with a child 61.13003
Court-ordered electronic communication between a parent and a child 61.13015
Petition for suspension or denial of professional licenses and certificates 61.13016
Suspension of driver licenses and motor vehicle registrations

Current through Fall 2025

§ 61.077. Determination of entitlement to setoffs or credits upon sale of marital home's source at flsenate​.gov