Posted by Nydia Streets of Streets Law in Florida Family Law Procedure
Review of a general magistrate’s findings in a Florida family law case is limited to “determining whether the general magistrate’s factual findings are supported by competent, substantial evidence and whether the magistrate applied the correct standards.” See Cohen v. Alkobi, 4D2025-1056 (Fla. 4th DCA December 17, 2025).
In this divorce case, the wife filed a motion for temporary relief and to impute income to the husband. The matter was referred to a general magistrate for hearing, and the magistrate entered a recommended order which imputed income of $200,000 to the husband because the husband could not produce proof of legitimate business expenses. The magistrate’s recommended order was ratified by the trial court, and the husband moved to vacate it. The trial judge granted the husband’s motion, and the wife appealed.
The appellate court reversed, holding “Here, the general magistrate set income at $200,000 for temporary relief based on 2023 revenue testimony, credibility findings, historic earnings for corroboration, and the lack of expense proof. The trial court vacated that figure on imputation grounds and because the general magistrate had relied on stale revenue and a five-year-old tax return. Florida law distinguishes present income under section 61.30(2)(a) from imputation under section 61.30(2)(b). A trier of fact may find that a party earns more than claimed based on testimony and credibility; that is a present-income finding, even if the order uses the word ‘impute.’ Newman v. Newman, 221 So. 3d 642, 644-45 (Fla. 4th DCA 2017). Here, the general magistrate’s income determination aligns with section 61.30(2)(a). By relabeling the general magistrate’s income determination as imputation of income and setting it aside, the trial court exceeded its review authority under Florida Family Rule of Procedure 12.490. Competent, substantial evidence need not be documentary. For self-employed payors, testimony, credibility, and historical context can support an income figure when proof of expenses is missing. Ugarte v. Ugarte, 608 So. 2d 838, 840 (Fla. 3d DCA 1992). Here, the general magistrate’s recommended order reflected such an analysis. The former husband’s arguments mainly challenged the weight and labeling of the evidence and findings, which the trial court could not revisit.”
Nothing in this article is legal advice. Schedule your meeting with a Miami family law attorney to determine the next best steps in your case.