Income and Expense Declaration (Form FL-150) in California Divorce

Key Takeaways

• The Income and Expense Declaration (Form FL-150) is a mandatory California Judicial Council form that discloses your income, monthly expenses, assets, and debts in divorce, legal separation, and support cases.
• California Rules of Court, including Rule 5.260, require a current FL-150 whenever Los Angeles County family law courts decide child support, spousal support, or attorney fees.
• Accurate disclosure directly affects your support amounts and credibility before judges—incomplete or manipulated forms can lead to sanctions, modified orders, or long-term financial consequences.
• Both the petitioner and respondent must file their own FL-150, typically within 60 days of serving or responding to the initial divorce petition.
• As a Certified Family Law Specialist and CPA in Los Angeles, I use my combined financial and courtroom experience to help clients prepare precise, defensible FL-150 forms that withstand scrutiny.

What Is the Income and Expense Declaration (Form FL-150)?

The Income and Expense Declaration, officially designated Form FL-150, is the standard California Judicial Council form used to disclose your financial situation in divorce proceedings, legal separation cases, and support matters. Think of it as a comprehensive financial snapshot that tells the court exactly where you stand financially at a specific point in time.

This four-page form requires you to provide detailed information about:

• Your gross income from all sources
• Your average monthly expenses
• Your assets (what you own)
• Your debts and financial obligations

The FL-150 is used throughout California, including every Los Angeles County courthouse—whether you’re appearing at Stanley Mosk, Pasadena, Long Beach, Van Nuys, or any other family law department. The form applies equally to divorce cases, parentage actions, and domestic partner support matters.

It’s important to understand that the expense declaration is different from the Schedule of Assets and Debts (FL-142) and the Preliminary Declaration of Disclosure (FL-140). However, these documents work together as part of California’s mandatory financial disclosures in family law cases. The FL-150 focuses on your current income and expense picture, while the FL-142 provides a more detailed inventory of property and debts accumulated during the marriage.

As both a family law attorney and active CPA, I review every FL-150 with an eye toward both legal sufficiency and financial accuracy. This dual perspective matters because the numbers you report directly feed into guideline support calculations, tax implications, and overall case strategy.

Why the Income and Expense Declaration Matters in California and Los Angeles County

Judges in California family law courts rely heavily on the FL-150 when calculating temporary orders and long-term support. In 2024–2026 divorce and parentage cases, this form is often the single most important financial document in your case.

Here’s why the form carries so much weight:

Support calculations depend on your reported numbers. Child support and spousal support in California are largely driven by guideline software like DissoMaster and Xspouse. These programs take income and deduction figures directly from your FL-150 to calculate support amounts. If your form contains errors or omissions, the resulting support order may be significantly too high or too low.

Attorney fees awards hinge on financial need. Under Family Code sections 2030–2032, courts can order one spouse to contribute to the other’s attorney fees based on relative financial positions. Your FL-150 establishes whether you have the ability to pay—or the need to receive—fee assistance in Los Angeles Superior Court family law departments.

Credibility is everything in court. A carefully prepared FL-150 that matches your pay stubs, tax returns, and bank statements increases your credibility with the judge. Conversely, inconsistent, incomplete, or obviously manipulated forms can seriously damage your position. I’ve seen judges discount a party’s entire testimony after discovering major discrepancies between their FL-150 and their actual financial documents.

Complex cases require deeper analysis. In high-net-worth situations or cases involving self employment income, the FL-150 is often just the starting point. Additional forensic accounting, business valuations, and cash-flow analysis may be necessary to get the full picture of a party’s income and financial status.

When You Must (and Don’t Have to) File Form FL-150

Timing matters when it comes to the FL-150. California law and local Los Angeles County rules govern when you must file this form, and missing the requirement can delay your hearings or put you at a disadvantage.

Situations Where FL-150 Is Required

You typically must complete, file, and serve an FL-150 in the following situations:

• With preliminary disclosures: Within approximately 60 days of serving or responding to a divorce petition when support is at issue
• Before support hearings: Prior to any hearing on temporary child support or spousal support
• For modification requests: With any motion to modify existing child support or spousal support orders
• For attorney fee requests: With requests for need-based attorney fees under Family Code sections 2030–2032
• At judgment: In many cases, including default divorces, the form must be filed with judgment documents

California Rules of Court, Rule 5.260, requires current Income and Expense Declarations in hearings involving child, spousal, or domestic partner support, unless the court specifically waives this requirement. The rule emphasizes that “current” generally means completed within the past three months, and the form must be detailed enough for the court to make informed decisions.

Both Parties Must File

Both the petitioner and respondent usually must complete, file, and serve their own separate FL-150—even if they agree on some or all financial issues. The court needs an independent record of each party’s financial situation to verify that any agreements are fair and informed.

Limited Exceptions

There are limited scenarios where an FL-150 might not be immediately required:

• Cases without any financial orders yet on the calendar
• Situations where the simplified FL-155 (Financial Statement) is permitted instead
• Cases where the court specifically waives the requirement

However, once any financial matter becomes disputed—whether it’s child support, spousal support, or attorney fees—expect the court to require a complete FL-150 from both parties.

Information You Must Disclose on the FL-150

The FL-150 covers four broad areas: personal data, income, expenses, and assets and debts. Each section requires careful attention to detail and accuracy.

Personal and Case Information

The top portion of the form requires:

• Court name (e.g., Superior Court of California, County of Los Angeles)
• Courthouse location and address
• Your case number
• Whether you are Petitioner or Respondent
• Your contact details and attorney information (if represented)

Income Disclosure

The income section is often the most scrutinized part of the form. You must disclose your average monthly income from all sources, including:

Income Type	Examples
Employment income	Salary, wages, gross income before taxes
Additional income	Overtime, bonuses, commissions
Self employment income	Business profits (attach profit and loss statement)
Investment income	Dividends, interest, capital gains
Rental income	Income from rental property
Other sources	Social security, disability, retirement payments, trust distributions

For employment, you’ll report your current employer, job title, length of employment, pay rate, and average hours worked. The form asks for your gross monthly income calculated by averaging the last 12 months.

Tax-Related Information

You must also report:

• Your tax filing status (single, married filing jointly, head of household, etc.)
• Number of federal and state tax exemptions you claim
• Whether you pay or receive child support paid or spousal support from other relationships
• Any required retirement payments or union dues deducted from pay

Monthly Expenses

The expense section requires realistic, good-faith estimated expenses for your household budget. Categories include:

• Housing: Rent or mortgage payments, property taxes, home maintenance
• Utilities: Electricity, gas, water, phone, trash, cable, internet
• Food: Groceries and meals outside the home
• Transportation: Car payments, auto loans, gasoline, insurance, parking, registration
• Healthcare: Health insurance premiums, unreimbursed medical costs, children’s health care expenses
• Childcare and education: Childcare costs, school tuition, extracurricular activities
• Personal: Clothing, laundry, grooming, entertainment
• Debt payments: Credit card balances, personal loans, additional expenses

You should base these estimates on your actual bills and credit card statements, not wishful thinking. Courts can detect when claimed expenses don’t match a party’s lifestyle or income.

Assets and Debts

The final section requires you to list:

Assets:

• Cash and bank accounts
• Stocks, bonds, and investment accounts
• Retirement plans and pensions
• Real property with fair market value and mortgage balances
• Vehicles (year, make, model, value, and loans)
• Personal property of significant value
• Business interests

Debts:

• Credit card balances
• Car loans and personal loans
• Tax debts
• Other financial obligations

Required Supporting Documents

Your FL-150 must typically be accompanied by:

• Last 2 months of pay stubs
• Most recent federal tax return (and sometimes the last federal tax return from the prior year)
• State tax returns
• For self-employed parties: Schedule C, profit and loss statement, and sometimes bank statements or business records

Step-by-Step: How to Complete the Income and Expense Declaration

Let me walk you through the FL-150 page by page. Keep in mind this is general guidance—your specific situation may require adjustments, and this is not individual legal advice.

Page 1: Basic Information and Employment

Start by entering:

• Your full legal name exactly as it appears on the petition
• The case number assigned by the court
• The court’s name and address
• Whether you’re the Petitioner or Respondent
• Your attorney’s information (or “Self-Represented” if applicable)

Next, provide employment details:

• Current employer name and address
• Your occupation and job title
• Date you started this job
• Whether employment is full-time, part-time, or seasonal
• Average hours worked per week
• Your pay rate (hourly, weekly, monthly, or annual)

You’ll also indicate additional income sources such as bonuses, commissions, overtime, and income from second jobs.

Page 2: Detailed Income and Deductions

Page 2 requires you to calculate your average monthly income across all sources. The form provides lines for:

• Salary or wages (before taxes)
• Overtime and bonuses
• Commissions
• Self employment income (business profits after business expenses)
• Rental income from rental property
• Dividends and interest (investment income)
• Retirement payments received
• Social security benefits
• Unemployment compensation
• Workers’ compensation
• Spousal or child support received from other relationships

You must also list mandatory payroll deductions:

• State and federal income taxes
• Social Security and Medicare taxes
• Health insurance premiums
• Required retirement payments (401(k), pension contributions)
• Union dues
• Necessary job related expenses (if deducted from pay)

The difference between your gross income and these deductions gives you net disposable income—a key figure for support calculations.

Page 3: Monthly Expenses

The monthly expenses section requires your best reasonable estimate of what you actually spend each month. Be thorough and honest:

Category	What to Include
Housing	Rent/mortgage, property taxes, insurance, maintenance
Utilities	Electric, gas, water, phone, trash, internet
Food	Groceries, meals out
Transportation	Car payments, insurance, gas, repairs, parking
Healthcare	Insurance premiums, co-pays, prescriptions, therapy
Childcare	Daycare, after-school care, babysitting
Education	Tuition, books, supplies for minor children
Personal	Clothing, laundry, haircuts
Entertainment	Recreation, streaming services, hobbies
Debt payments	Credit cards, loans (beyond secured debts)

Remember that courts compare your claimed expenses paid against your reported income and bank statements. Obvious inconsistencies hurt your credibility.

Page 4: Assets and Debts

List your assets with approximate values as of a recent date:

• Bank accounts (checking and savings balances)
• Investment accounts and stocks
• Retirement accounts (current balance and vested interest)
• Real estate (fair market value minus mortgages)
• Vehicles (value minus loans)
• Business interests (estimated value)

List your debts with current balances:

• Mortgages
• Auto loans
• Credit card balances
• Student loans
• Personal loans
• Tax debts owed

Sign Under Penalty of Perjury

Every FL-150 must be signed under penalty of perjury and dated. The signature date should be reasonably close—typically within 30–90 days—of your hearing date so the information remains current.

For complex items like self employment income, fluctuating bonuses, or unreimbursed job related expenses, having an attorney with a CPA background review your form before filing can prevent costly errors.

Common Mistakes and How to Avoid Problems with FL-150

Many self-represented parties in Los Angeles make avoidable mistakes on their FL-150 that harm their positions or delay their hearings. Here’s what to watch for:

Frequent Errors

Leaving sections blank. Every line should have an entry—use “0” or “N/A” if something doesn’t apply. Blank spaces suggest you didn’t finish the form or are hiding information.

Under-reporting income. Failing to include cash payments, side businesses, overtime, or bonuses is a serious problem. Courts can impute income if they believe you’re hiding earnings.

Forgetting income sources. Secondary jobs, freelance work, rental income, and investment income must all be reported. The other party’s attorney will likely subpoena your bank statements and filed taxes, and discrepancies will surface.

Inconsistent expense claims. Reporting $10,000 in average monthly expenses when your reported income is only $6,000 raises obvious questions. Your expenses should align with your actual lifestyle and financial documents.

Documentation Failures

Missing attachments. Courts expect at least two months of pay stubs and your most recent tax returns. For self-employed parties, a current profit and loss statement is essential. Missing documents often result in continued hearings or skeptical judges.

Outdated information. Using numbers from your situation two years ago doesn’t reflect your current financial status. If you’ve changed jobs, received a raise, or experienced job loss, your FL-150 must reflect current reality.

Unsubstantiated estimates. While the form asks for estimated expenses in some areas, wild guesses without any supporting records create problems. Base your estimates on actual bills, bank statements, and credit card statements.

Correcting Mistakes

If you discover an error after filing, you can and often should file an amended FL-150 before your hearing. Notify the other party and the court promptly. Proactively correcting mistakes maintains your credibility far better than having opposing counsel expose errors during cross-examination.

Organizing Supporting Documents and Preparing for Your Hearing

Well-organized financial documents make completing the FL-150 easier and make a better impression in court and settlement negotiations.

Create a Document System

Set up a folder—physical or digital—containing:

• Last 2–3 months of pay stubs
• Prior 2 years of federal tax return and state tax returns
• Recent bank statements (3–6 months for all accounts)
• Credit card statements showing monthly expenses
• Investment and retirement account statements
• For business owners: QuickBooks reports, general ledgers, profit and loss statement

Label each document by date and type. Keep copies of everything you serve on the other party, including your FL-150 and all attachments.

Coordinate With Other Disclosure Forms

Your FL-150 should be consistent with:

• Preliminary Declaration of Disclosure (FL-140)
• Schedule of Assets and Debts (FL-142)
• Any financial disclosures served earlier in the case

If your income on the FL-150 differs from what you reported on the FL-142, be prepared to explain why. Inconsistencies between forms create credibility problems.

Prepare for Court

In Los Angeles County courts, bring at least two extra copies of your completed FL-150 and attachments to the hearing—one for the court file and one for potential settlement discussions outside the courtroom.

An attorney with extensive local courtroom experience can anticipate what particular judges focus on in FL-150s. Some judges scrutinize self employment income closely. Others focus on unexplained cash deposits or large claimed business expenses. Knowing these tendencies helps you prepare effectively.

How an Experienced Los Angeles Divorce Attorney Can Help with Your FL-150

While you can technically complete the FL-150 on your own, the form’s impact on long-term support, attorney fees, and overall case credibility makes professional guidance valuable—especially in complex financial situations.

The Value of Combined Legal and Financial Expertise

As a Certified California Family Law Specialist and licensed CPA, I bring an uncommon combination of courtroom experience and financial analysis to every family law case. This dual expertise matters when dealing with:

• Complex income sources (W-2, 1099, K-1, rental property income)
• Business valuation and self employment income calculation
• Identifying legitimate versus inflated business expenses
• Evaluating realistic average monthly expenses
• Ensuring consistency between FL-150 and tax filings

Specific Ways I Can Help

My firm can assist with:

• Income analysis: Reviewing all income sources and ensuring nothing is missed or mischaracterized
• Expense evaluation: Helping you document realistic monthly expenses that courts will find credible
• Self-employment issues: Clarifying add-backs, personal expenses run through businesses, and proper income calculations
• Document preparation: Organizing financial documents for filing and court presentation
• Consistency review: Ensuring your FL-150 aligns with tax returns, bank statements, and other party’s income claims

Local Knowledge Matters

I regularly appear in Los Angeles County family law courts and understand local procedures and judicial expectations. This experience allows me to use FL-150 data effectively in guideline support software calculations and settlement negotiations.

For hearings involving child support or spousal support, knowing how to present financial information matters as much as the numbers themselves.

Spanish-Speaking Services Available

Our Spanish-speaking staff can help Spanish-speaking clients understand and complete the Income and Expense Declaration in their preferred language while still complying with English-language court requirements.

Schedule a Consultation

If you’re facing a divorce or support matter in Los Angeles County, getting your FL-150 right from the start protects your financial interests throughout the divorce process. Contact Charles M. Green, APLC at our Wilshire Boulevard office for a confidential consultation about your FL-150 and overall financial strategy.

FAQ: Income and Expense Declaration (Form FL-150)

These questions address practical issues that often arise after someone completes or receives an FL-150 in California divorce proceedings.

How current does my FL-150 need to be for a Los Angeles court hearing?

Most judges expect your form to be updated within the last 30–90 days before your hearing. California rules generally require the information to be “current,” meaning recent enough to reflect your actual financial situation. Major changes—such as a new job, significant raise, or job loss—should trigger an updated filing even if your previous form is technically within the 90-day window. Relying on stale data can result in inaccurate support orders that are difficult to modify later.

What if my income changes frequently because I work on commission or own a business?

Variable income requires averaging over a reasonable period, typically 6–12 months or longer. Attach profit and loss statements, year-to-date income summaries, and prior years’ tax returns to show the pattern. For business owners, courts look at true economic benefit rather than just what appears on Schedule C. Having a CPA-trained attorney present variable income clearly helps prevent the court from either overestimating or underestimating your actual earning capacity.

Do I have to list my new spouse’s income on the FL-150?

The form asks about household income in some contexts, but California courts generally focus on each party’s own earnings for calculating child support and spousal support. However, a new spouse’s income may become relevant in limited circumstances—for example, when assessing your ability to pay need-based attorney fees or when evaluating household expenses. Discuss your specific situation with counsel to determine what disclosure is appropriate.

Can the other parent or my ex see everything I put on the FL-150?

Yes. Once filed and served, the other party and their attorney can review your FL-150 and all attachments. Financial transparency is required by California law in family law matters. If you have strategic concerns about privacy—such as exposing bank account numbers or sensitive business data—some information can sometimes be redacted or protected through a court order. However, the underlying financial information itself must be disclosed.

What should I do if I think the other party lied on their FL-150?

You have several options. You can request additional financial documents through formal discovery, subpoena records directly from employers or banks, or retain a forensic accountant to analyze the other party’s income and lifestyle inconsistencies. If misrepresentation is proven, the court can impute income at a higher level, impose monetary sanctions, or adjust support orders accordingly. These strategies are most effectively pursued with an experienced family law attorney who understands how to build a case for financial dishonesty.