Florida LGBTQ+ Financial Planning Guide 2026

This guide covers financial planning issues specific to LGBTQ+ households in Florida — the homestead and tenancy-by-the-entireties divide between married couples and domestic partners, no state income or estate tax, the return of the ACA subsidy cliff in 2026, Medicaid long-term care gaps for domestic partners, and gender-affirming care access. Not legal or tax advice — your specific numbers require qualified professionals.

Florida is the most popular state for LGBTQ+ households relocating from high-tax states like New York and California — and for good reason. No state income tax and no state estate tax translate to tens of thousands of dollars in annual savings for retirees and high earners. LGBTQ+ communities in Miami, Fort Lauderdale/Wilton Manors, Orlando, and Tampa are well-established. But Florida's financial planning picture for LGBTQ+ households is not uniformly favorable. Florida has no statewide domestic partnership registry and no state paid family leave. Its homestead law — one of the most powerful creditor protection tools in the country — applies fully to legally married same-sex spouses and not at all to unmarried domestic partners. And Florida's refusal to expand Medicaid, combined with the 2026 return of the ACA subsidy cliff, creates a pre-65 healthcare planning challenge that is acute for LGBTQ+ Floridians. Understanding the specific angles that apply to your household structure is essential for making the most of what Florida offers while closing the gaps it creates.

1. Pre-Obergefell Florida and Social Security Implications

Florida voters approved Amendment 2 in November 2008, amending the Florida Constitution (Art. I §27) to define marriage as "the union of a man and a woman" and to prohibit recognition of any legal status identical or similar to marriage for same-sex couples. That ban remained in force until January 6, 2015, when U.S. District Judge Robert Hinkle's ruling in Brenner v. Scott took effect, making Florida one of the earlier states — ahead of Obergefell v. Hodges (June 26, 2015) — where same-sex marriages could legally begin.¹

Social Security and the marriage date

Social Security counts from the legal marriage date, not the start of the relationship. For Florida same-sex couples who married on or after January 6, 2015:

• The 1-year marriage requirement for spousal benefits was met by January 2016 — satisfied for anyone who married in January 2015.
• The 10-year marriage requirement for divorced-spouse benefits was met in January 2025 for those who married the day Judge Hinkle's order took effect. Couples who married after June 26, 2015 (waiting for Obergefell) crossed the 10-year threshold in June 2025.

A same-sex couple together in Florida since 2000 who married on January 6, 2015, and divorced in 2023 has an 8-year legal marriage — below the 10-year SS divorced-spouse threshold — despite a 23-year relationship. This inequity cannot be corrected retroactively. If you are unsure whether your marriage met the 10-year clock, verify the dates with an advisor who handles SS claiming strategy before assuming you are ineligible for divorced-spouse benefits.

Use our Same-Sex Couple Social Security Strategy Calculator to model spousal and survivor benefit values based on your specific earnings records, marriage date, and planned claiming ages.

2. Florida Homestead Law: The Married vs. Domestic Partner Divide

Florida's homestead law is one of the most powerful creditor protection statutes in the country — and one of the most important financial planning variables that splits completely along marital status lines. Legally married same-sex couples enjoy the full homestead framework; domestic partners receive none of it automatically.

Creditor protection for the primary residence

Article X, Section 4 of the Florida Constitution exempts a homestead property from forced sale by creditors. The protection is unlimited in value — a $5 million Miami home and a $300,000 Orlando home both qualify as long as the property is your primary Florida residence. The only exceptions are mortgages, mechanic's liens, HOA assessments, and property tax liens. No bankruptcy, no judgment creditor, no lawsuit can reach a properly titled Florida homestead.²

For domestic partners: the creditor protection applies to whoever holds title. If the property is in one partner's name alone, only that partner's creditors cannot reach it — a judgment against the other partner does not threaten the property. But there are no automatic spousal-protection rules layered on top for the non-titled DP, as there are for a married same-sex spouse.

Homestead devolution: the inheritance rules

Florida homestead law restricts how a primary residence can be inherited. If the homestead owner is married at death:²

• No lineal descendants: the homestead passes automatically to the surviving spouse — it cannot be devised elsewhere, regardless of what the will says.
• With lineal descendants: the surviving spouse receives a life estate in the homestead; the descendants receive the vested remainder interest. The homestead cannot be devised away from the family unit.

For domestic partners, none of this automatic inheritance framework applies. A DP couple can hold homestead property together in joint tenancy with right of survivorship (JTWROS), which passes the property automatically to the survivor outside of probate. But without JTWROS titling — or without a will that explicitly leaves the property to the domestic partner — Florida intestacy law (§732.102) gives the surviving DP nothing. The property passes to the decedent's next-of-kin: parents, siblings, or more distant relatives.

Florida's elective share: married spouses only

Florida Statutes §732.201 gives a surviving spouse the right to claim 30% of the decedent's "elective estate" — effectively preventing a spouse from being disinherited. This right exists regardless of what the will says and can be exercised against a hostile estate plan. A married same-sex surviving spouse who is left out of the will can still claim the elective share. A domestic partner left out of the will has no such right — the will controls, and if the DP is not named, the DP receives nothing.

Save Our Homes portability: married only

Florida's "Save Our Homes" amendment caps annual increases in a homestead's assessed value at 3% per year. Over time, this creates a "SOH benefit" — the gap between the property's just (market) value and its lower assessed value. When you sell and buy a new Florida primary residence within three years, this accumulated benefit (up to $500,000) can be ported to the new home, reducing future property taxes significantly. Surviving legally married spouses — including same-sex spouses — can inherit and port the deceased spouse's SOH benefit. Domestic partners cannot port a deceased partner's accumulated SOH benefit automatically; they must re-establish the cap from scratch on the property they receive.

3. Tenancy by the Entireties: Married-Only Creditor Protection

In addition to homestead, Florida extends tenancy by the entireties (TbE) to legally married couples — including same-sex couples post-Obergefell. Florida is unusual in that TbE protection applies to both real property and personal property (bank accounts, investment accounts, business interests), making it one of the broadest asset protection frameworks available to married couples anywhere in the country.³

When property is held as tenants by the entireties, individual creditors of either spouse cannot reach it. A judgment against one spouse — from a lawsuit, a business debt, a malpractice claim — cannot be executed against TbE property. Only a joint debt owed by both spouses to the same creditor can penetrate TbE. This means a married same-sex couple can hold bank accounts, brokerage accounts, and real estate as TbE and achieve substantial protection against individual creditor claims without complex trust structures.

The Florida Supreme Court's December 2025 decision in Loumpos v. Bank One expanded TbE protection for bank accounts, holding that a bank account can be converted to TbE through a signature card designation alone — eliminating the common-law unity-of-time-and-title requirements for bank accounts. This significantly expands TbE planning options for married same-sex couples in Florida.³

Domestic partners cannot hold property as tenants by the entireties. DPs must use other planning tools — JTWROS titling (which provides survivorship rights but no creditor protection against individual judgments), LLCs, or irrevocable trusts — to achieve equivalent protection. These structures are more costly and more complex to maintain.

4. No State Income Tax, No State Estate Tax: The Retirement Advantage

Florida imposes no state income tax on individuals and no state estate tax. For LGBTQ+ households relocating from New York, California, Massachusetts, Oregon, or Washington, this creates one of the most compelling financial arguments for Florida residency.

No state income tax on retirement income

In Florida, the following are state-income-tax-free regardless of amount:

• Social Security benefits
• Pension and annuity income
• IRA and 401(k) distributions
• Capital gains
• Interest and dividend income
• Trust income distributions

For a Florida LGBTQ+ household drawing $150,000 per year in retirement income, the comparison to New York (up to 10.9% state + up to 3.9% NYC = up to 14.8% combined marginal rate at higher incomes) or California (up to 13.3%) is stark. A New York household paying the top state rate on $150,000 of retirement income owes approximately $16,000–22,000 in state and city income tax. A Florida household owes zero. Over a 25-year retirement, this gap compounds to $400,000–$550,000 in pre-investment savings — before accounting for investment growth on the retained dollars.

Federal income taxes apply regardless of state of residence. IRMAA surcharges remain a federal issue — the $109,000 single-filer threshold (vs. $218,000 MFJ) that disadvantages domestic partners is a federal Medicare rule and does not change based on which state you live in. Use our Medicare IRMAA Premium Calculator to quantify your IRMAA exposure by filing status.

No Florida state estate tax

Unlike New York (which has a $7.35M exemption with a cliff effect and no portability) or Massachusetts ($2M exemption), Florida has no state estate tax. The only estate tax a Florida household faces is the federal estate tax, which applies above the $15,000,000 permanent exemption under the OBBBA (July 2025). This simplifies estate planning considerably for high-net-worth LGBTQ+ households: the domestic partner marital deduction gap (no IRC §2056 deduction for DPs) is still a federal issue, but there is no additional state-level tax exposure from the same gap.

For married same-sex couples in Florida with estates under $30,000,000 (combined $15M each), there is effectively zero estate tax exposure at either the state or federal level, assuming proper portability elections and marital deduction planning. See the LGBTQ+ Advanced Estate Planning guide for the federal planning tools that remain relevant above $15M.

5. Domestic Partners in Florida: The Protection Gap

Florida has no statewide domestic partnership registry and no state law creating marriage-equivalent financial protections for domestic partners. The protections that exist are patchwork county-level registries with limited scope.⁴

County domestic partnership registries

Several Florida counties maintain DP registries:

• Miami-Dade County: Has maintained a DP registry since 1999 — one of the oldest in Florida. Provides hospital visitation rights, certain county government employee benefits, and recognition for county-administered programs.
• Broward County: DP registry covering Broward County employees and some county-administered benefits.
• Palm Beach County: Similar county-level registry.
• Orange County (Orlando area): Local registry with limited county employee benefits.

What these county registries do not provide: Florida state income tax married filing jointly status (DPs file as single); intestacy rights under the Florida Probate Code; homestead devolution protections; tenancy by the entireties; Florida elective share rights; Save Our Homes portability; state Medicaid spousal impoverishment protections; or any of the rights that flow from legal marriage under federal law (Social Security, ERISA, federal FMLA).

No Florida state paid family leave

Florida has no state paid family leave law. Federal FMLA covers legally married same-sex spouses for spousal care leave (up to 12 weeks of job-protected unpaid leave to care for a seriously ill spouse). Federal FMLA does not cover domestic partners. Florida provides no state-level supplement. A DP living in Florida who needs time off to care for a seriously ill partner has zero job-protected leave rights — unlike their counterparts in New York (12 weeks at 67% pay via NY PFL) or California (8 weeks at 60–70% pay via CA PFL). This gap must be planned around proactively: negotiate unpaid leave arrangements, maintain an emergency fund sized for a leave gap, and ensure disability income insurance addresses the caregiving scenario.

The five-document stack for Florida domestic partners

Without marriage, every Florida DP must affirmatively build through legal documents what married couples receive automatically. Execute all five before you need them — and update them whenever you move, have children, experience major asset changes, or end a relationship:

1. Durable financial power of attorney — authorizes your partner to manage finances if you are incapacitated; without this, a court-appointed guardian (possibly a biological family member) controls your assets under Florida law
2. Healthcare surrogate designation (healthcare proxy) — names your partner as your healthcare decision-maker; without this, Florida's healthcare surrogate statute defaults to next-of-kin
3. HIPAA authorization — allows your partner to receive your medical information; required separately from the healthcare surrogate in Florida
4. Living will / advance directive — specifies end-of-life treatment preferences in writing
5. Will or revocable living trust — without a will, Florida intestacy law gives zero to a domestic partner; a revocable trust also avoids Florida's public probate process and reduces the risk of biological family challenges

See the LGBTQ+ Powers of Attorney and Healthcare Proxy guide for what each document must include to withstand a challenge from hostile biological family members.

6. ACA Marketplace 2026: No Medicaid Expansion and the Subsidy Cliff

Florida is one of approximately ten states that has not expanded Medicaid under the ACA. A ballot initiative for Medicaid expansion was delayed to 2028 at the earliest following state legislative changes. This means Florida does not offer Medicaid coverage to adults with incomes between 100% and 138% of the federal poverty level ($15,060–$20,782 for a single adult in 2026) — a gap that falls primarily on low-income working-age adults, including many in LGBTQ+ households.⁵

The 2026 ACA subsidy cliff

The enhanced premium tax credits that ran from 2021 through 2025 (under the American Rescue Plan and Inflation Reduction Act) expired December 31, 2025. They are not in effect for 2026. The result is a return of the "subsidy cliff" — the point at which a single dollar of income over 400% of the federal poverty level eliminates the entire premium tax credit:⁶

Florida had 4.5 million ACA marketplace enrollees in 2026 — more than any other state. With the expiration of enhanced subsidies and no Medicaid expansion, healthcare affordability is an acute planning problem for LGBTQ+ Floridians in the 35–64 age range who are not yet Medicare-eligible.

The domestic partner ACA income-splitting advantage

Because domestic partners each file as a single-person tax household for ACA purposes, a DP couple with significantly unequal incomes can benefit from the split evaluation. A couple where one partner earns $55,000 and the other earns $80,000: the $55,000 partner qualifies for premium tax credits (below the single-person 400% FPL cliff); the $80,000 partner does not. A married couple with the same $135,000 combined income compares to the 2-person 400% FPL threshold (~$84,120) and receives no PTC at all. In years where one DP partner is the primary earner and the other has lower income, DP status can reduce healthcare costs relative to marriage.

This advantage disappears at the Roth conversion and IRMAA planning level: single filers hit the 22% and 24% federal brackets at much lower incomes than MFJ filers, and the IRMAA single-filer threshold ($109,000) is exactly half the MFJ threshold ($218,000). See our Roth Conversion Planner for the bracket-fill math at single vs. MFJ thresholds.

Pre-65 healthcare planning for LGBTQ+ Florida households

If you are considering early retirement, leaving corporate employment before 65, or relocating to Florida pre-Medicare, the absence of Medicaid expansion and the 2026 subsidy cliff require an explicit income management plan:

• Identify your ACA cliff income for your household type (single vs. married).
• Use Roth conversions to manage ordinary income in early retirement years — conversions pull from pre-tax accounts, increasing MAGI and potentially pushing you over the PTC cliff. Sequence conversions to stay in subsidy-eligible ranges or accept the full-price premium strategically in high-income years.
• For domestic partners with a self-employed partner: the self-employed health insurance deduction (§162(l)) reduces MAGI for ACA purposes; DP health premiums paid with after-tax dollars are deductible for the self-employed partner if the DP qualifies as a tax dependent (§152 qualifying relative). This is a complex calculation — most DPs will not meet the dependency test, so DP premiums are generally not deductible by the employee partner.
• HSA contributions reduce MAGI: a single person can contribute $4,400 to an HSA in 2026 (or $8,750 for self-only plus family; individual limit applies per person). Each DP partner with an HSA-eligible plan can contribute up to $4,400, providing up to $8,800 combined in MAGI reduction and tax-free healthcare dollars for the couple.

7. Medicaid Long-Term Care: The CSRA Gap for Domestic Partner Households

For LGBTQ+ Florida households with a partner who needs long-term care (nursing home or home- and community-based services), the difference between being legally married and being domestic partners is measured in hundreds of thousands of dollars.

Florida Medicaid spousal impoverishment protections

When a married Florida resident applies for long-term Medicaid, Florida's spousal impoverishment rules allow the community spouse (the one remaining at home) to retain assets up to the Community Spouse Resource Allowance (CSRA) — $162,660 in 2026. The ill spouse's countable assets are limited to $2,000. All remaining assets above the CSRA that belong to either spouse are expected to be spent on care before Medicaid pays.⁷

These spousal impoverishment protections extend to legally married same-sex spouses in Florida. A same-sex married couple where one spouse needs nursing home care can shelter up to $162,660 for the healthy spouse, preserving their financial security.

The domestic partner gap

Florida Medicaid does not recognize domestic partners as spouses. For a DP couple where one partner needs long-term care:

• The ill partner is evaluated individually with a $2,000 countable asset limit
• The healthy partner is considered a separate household — but assets the couple has commingled may still be counted depending on titling
• There is no CSRA — no automatic protection of the healthy partner's resources
• Proper asset titling (keeping assets separately titled in the healthy DP's name) is critical, but Medicaid look-back rules apply to transfers made within five years of application

The gap between $162,660 (married CSRA) and effectively $0 in automatic protection (domestic partner) is the single largest financial consequence of unmarried status in Florida elder care planning. Domestic partner households approaching retirement should:

• Consult a Florida Medicaid planning attorney well before a potential LTC event — the 5-year look-back means planning must start years in advance
• Consider long-term care insurance with a shared care rider (available to some same-sex couples; underwriting varies) to reduce LTC asset exposure entirely
• Size life insurance and Roth accounts as a substitute for the CSRA gap (our Life Insurance Needs Calculator can model this as a gap to cover)

8. Gender-Affirming Care in Florida: SB 254 Permanently Blocked

Florida's SB 254 (2023) restricted access to gender-affirming medical care and imposed additional requirements on providers. In June 2024, U.S. District Judge Robert Hinkle permanently blocked SB 254 and related Florida Board of Medicine rules in Doe v. Ladapo, finding that Florida unlawfully targeted transgender people. As a result of that ruling, adult transgender Floridians can access gender-affirming care — including hormones and surgery — from licensed physicians, nurse practitioners, and other qualified providers without the restrictions SB 254 imposed.⁸

The legal status of SB 254 may be subject to further litigation or legislative action. LGBTQ+ Floridians navigating gender-affirming care should:

• Verify current provider availability in their area — some providers may have reduced availability during the period of legal uncertainty, and capacity has not fully recovered in all regions.
• Use HSA funds for eligible costs. Medically necessary gender-affirming care (hormone therapy, surgery, mental health services, name change costs) may qualify as §213(d) medical expenses. See our Gender-Affirming Care Funding guide for the deductibility framework.
• Document approval from insurance. Even with Doe v. Ladapo in effect, private insurer coverage is not guaranteed. Follow ERISA internal appeal procedures if claims are denied. See our Gender-Affirming Care Insurance Denials and Appeals guide for the step-by-step process.
• Include GAC continuity in your power of attorney. Designate your healthcare surrogate and note your gender-affirming care preferences explicitly in your advance directive — this protects continuity of care decisions if you become incapacitated.

Use our Gender-Affirming Care Cost and Savings Calculator to model funding timelines, HSA contribution strategy, and insurance offset scenarios for your situation.

9. Florida LGBTQ+ Financial Planning Checklist

For married same-sex couples in Florida

• ☐ Review homestead titling. Confirm your primary residence is properly titled and that your estate plan does not attempt to devise the homestead away from your surviving spouse (Florida law overrides such attempts and defaults to the surviving spouse). Verify that both partners are on the deed if intended.
• ☐ Convert eligible accounts to tenancy by the entireties. Bank accounts and investment accounts can be re-titled as TbE (in Florida, a signature card designation may now suffice for bank accounts post-Loumpos). This provides creditor protection against individual judgments against either spouse.
• ☐ File ERISA §205 beneficiary updates. Marriage triggers the spousal-default rule for 401(k) accounts. Verify beneficiary forms on all retirement accounts reflect your actual intent, including any ERISA-required spousal consent if naming someone other than the spouse.
• ☐ Check SS pre-Obergefell dates. If you married before June 26, 2015 (possible in FL from January 6, 2015), confirm the SSA has your Florida marriage date on file for spousal and survivor benefit calculations.
• ☐ IRMAA planning for MFJ retirees. The MFJ IRMAA threshold ($218,000) is double the single-filer threshold ($109,000). Model Roth conversions and other income events with IRMAA bands in mind. Use our IRMAA Calculator.
• ☐ No FL state estate tax — simplify the estate plan. Unlike New York, there is no FL estate tax cliff and no portability complication at the state level. Federal planning above $15M remains relevant; below $15M (with portability), keep the estate plan simple.
• ☐ Update Save Our Homes portability on any move. If one spouse predeceases the other and the surviving spouse buys a new FL primary residence, port the deceased spouse's SOH benefit within three years to carry forward the lower assessed value.

For domestic partners in Florida

• ☐ Execute the five-document stack. Durable financial power of attorney, healthcare surrogate designation, HIPAA authorization, living will/advance directive, and will or revocable living trust. Without a will, Florida intestacy law gives your domestic partner zero.
• ☐ Title the home as JTWROS. Without homestead devolution protections, JTWROS titling is the most reliable way to ensure your partner inherits the property automatically and outside of probate. Understand the gift tax implications of adding a DP to title (transfers exceeding $19,000/year are reportable; total fair market value transferred may be a taxable gift).
• ☐ Medicaid LTC planning: start early. The 5-year look-back means LTC Medicaid planning must begin years before a potential nursing home event. Consult a Florida Medicaid planning attorney and model LTC insurance vs. self-insurance.
• ☐ ACA income management. Each DP partner files as a single ACA household. Know your individual 400% FPL cliff ($62,600 for a single person in 2026). Roth conversion and other income-generating decisions should account for PTC eligibility.
• ☐ Beneficiary designations on all accounts. IRAs, 401(k)s, life insurance, POD/TOD accounts — these pass outside the will and override it. Name your partner explicitly. Review annually.
• ☐ Revocable living trust for probate avoidance. Florida probate is public and time-consuming. A funded revocable trust transfers assets to your DP privately and immediately at death, with no court process.
• ☐ Inherited IRA planning. Your DP is subject to the 10-year forced distribution rule on inherited pre-tax retirement accounts — not the spousal rollover. Model the after-tax gap with our Domestic Partner Inherited IRA Tax Calculator.
• ☐ SS survivor benefit gap. DPs receive zero SS survivor benefit. Size life insurance and investment assets to replace this gap. Use our SS Survivor Benefit Gap Calculator to quantify the capital needed.
• ☐ No state FMLA for DP care. No job protection exists if you need extended time off to care for a seriously ill DP. Build a 3–6 month emergency fund earmarked specifically for a caregiving scenario and explore employer leave policies in advance.

Sources

1. Brenner v. Scott, N.D. Fla. (2014). U.S. District Judge Robert Hinkle permanently enjoined Florida's same-sex marriage ban; order took effect January 6, 2015. Florida became one of the earlier states where same-sex marriages could legally begin before Obergefell v. Hodges (June 26, 2015). SSA counts from legal marriage date for spousal and survivor benefit purposes.
2. Florida Statutes §732.401 — Homestead Devise Restrictions. Art. X §4 FL Constitution (creditor exemption); §732.401 (homestead devolution: surviving spouse gets fee simple if no lineal descendants, life estate if descendants exist). Post-Obergefell: same-sex married spouses treated identically to different-sex married spouses. Domestic partners receive no automatic homestead protections.
3. Alper Law — Florida Tenancy by the Entireties. Florida extends TbE to real and personal property for legally married couples; individual creditors of either spouse cannot reach TbE property; Florida Supreme Court's December 2025 Loumpos decision expanded TbE conversion options for bank accounts. Applies to legally married same-sex couples post-Obergefell; not available to domestic partners.
4. Griffin Family Law — Domestic Partnerships Recognized in Florida. Florida has no statewide DP registry. County-level registries exist in Miami-Dade, Broward, Palm Beach, and Orange Counties with limited benefits (county employee benefits, hospital visitation). No state intestacy rights, no homestead devolution, no elective share, no state FMLA supplement, and no state Medicaid spousal impoverishment protections for domestic partners.
5. Florida Phoenix — Push to Expand Medicaid in Florida Delayed by Two Years (2025). Florida Medicaid expansion ballot initiative delayed to 2028 following HB 1205 (changed petition signature rules). Florida remains one of ~10 non-expansion states; approximately 388,000 Floridians in coverage gap. Adults at 100%–138% FPL can access ACA marketplace PTCs in non-expansion states.
6. HealthInsurance.org — Marketplace Enrollees Face Return of the Subsidy Cliff in 2026. Enhanced premium tax credits under ARPA/IRA expired December 31, 2025. 400% FPL cliff returned: ~$62,600 for a single person in 2026. One dollar over the threshold eliminates the entire premium tax credit. Florida had 4.5 million 2026 marketplace enrollees, more than any other state.
7. Elder Needs Law — 2026 Florida CSRA. 2026 Florida Community Spouse Resource Allowance: $162,660 (maximum federal CSRA, which Florida applies). Medicaid applicant spouse: $2,000 countable asset limit. Protections extend to legally married same-sex spouses; domestic partners are not treated as spouses under Florida Medicaid rules.
8. Southern Legal Counsel — Federal Court Permanently Blocks Florida Healthcare Bans and Restrictions (June 2024). U.S. District Court in Doe v. Ladapo permanently enjoined Florida SB 254 and Florida Board of Medicine rules restricting gender-affirming care for transgender adults and adolescents. Adult transgender Floridians can access gender-affirming care from licensed physicians and qualified providers without SB 254 restrictions.

Values verified June 2026 against Florida statutes, IRS.gov, CMS.gov, Southern Legal Counsel, Elder Needs Law, Florida Phoenix, and HealthInsurance.org. Tax and benefits law is subject to change; confirm current rules with a qualified Florida-licensed professional before making financial decisions.