Download: California Income and Expense Declaration (FL-150)

Financial paperwork can feel like the most overwhelming part of a California divorce, and the Income and Expense Declaration (Form FL-150) tends to be the form that trips people up the most. It asks for a surprisingly detailed picture of your finances, it carries real legal weight, and it can directly affect how much support you pay or receive. The good news: once you understand what it is and why it exists, filling it out accurately becomes much less intimidating. This guide walks you through everything you need to know.

What the Income and Expense Declaration is and why it matters

Form FL-150 is a sworn financial snapshot. You sign it under penalty of perjury, which means that what you report must be accurate and complete. The form covers your employment history and current income from every source, your average monthly expenses (housing, childcare, healthcare, transportation, and more), your assets and debts, and any special circumstances that affect your financial situation.

Judges use this information to calculate support amounts using the DissoMaster software that California courts rely on. If your FL-150 contains errors or omissions, the resulting support order may not reflect your actual situation, and that can be costly to fix later. Courts have seen enough intentional omissions to take this form seriously. If the court finds that you left out assets or income on purpose, the consequences can include sanctions, attorney fee awards to the other side, or in extreme cases, reopening of a final divorce judgment.

The current version of FL-150 was revised by the Judicial Council of California effective September 1, 2024. California's mandatory financial disclosures include several interconnected forms, and FL-150 is one of the most important of the group because it is both served on your spouse and filed with the court.

The FL-141: how it connects to your FL-150

One thing that confuses a lot of people is the difference between the FL-150 and the FL-141. They are separate forms that work together. Here is the simplest way to think about it: the FL-150 is the actual financial declaration, and the FL-141 is the proof that you gave it to your spouse.

The FL-141, formally called the Declaration Regarding Service of Declaration of Disclosure and Income and Expense Declaration, is what tells the court that you have complied with California's financial disclosure requirements. Your FL-140 (Declaration of Disclosure), FL-142 or FL-160 (Schedule of Assets and Debts), and FL-150 are all served on your spouse but are not filed with the court. The FL-141 is the form that is filed, and it serves as your sworn confirmation that service happened.

Your divorce judgment cannot be entered until the FL-141 has been filed. This is a hard stop in the process. Think of the FL-141 as the receipt that proves you did the work. Without it, the court has no way to confirm that both spouses exchanged the financial information required by state law.

When you need to file Form FL-150

There are several distinct points in a California divorce when you will be required to complete and serve an FL-150. Understanding the timing matters because a stale or outdated form can be rejected by the court.

The circumstances that trigger an FL-150 requirement include:

• Preliminary disclosure: Your FL-150 must be served on your spouse at the start of the case, either with the summons and petition or within 60 days of filing the divorce petition.
• Final disclosure: A final FL-150 must be served before a judgment based on a settlement can be entered, or at least 45 days before the first day of trial in a contested case. The final disclosure can be waived if both parties agree in writing using Form FL-144.
• Any request for support orders: Whenever child support, spousal support, or attorney fees are before the court, an FL-150 is required. California court rules require that it be current within 90 days of the hearing.
• Motions to modify support: If you are returning to court to change an existing child support or spousal support order, you will need to file a new FL-150 showing a change in your financial circumstances. An older form from the original divorce will not be accepted.
• Attorney fee requests: If either party is asking the court to order the other side to pay attorney fees, an FL-150 is required to show the relative financial need and ability to pay.

One practical point worth knowing: you may have to file the FL-150 more than once. If your case drags on or your income changes significantly, an updated form may be required before any hearing where support is at issue. This is not unusual, especially in cases involving self-employment income, variable compensation, or recent job changes.

How to complete the FL-150 step by step

The form walks through your financial life across four pages. Before you sit down to fill it out, gather these documents:

• Pay stubs: The two most recent months of pay stubs for every job you hold. These must be attached to the form.
• Tax returns: Your two most recent years of federal tax returns. Black out your Social Security number before attaching them.
• Profit and loss statement: Required if you are self-employed or receive income from a business.
• Bank and investment statements: Recent statements for all accounts you hold.
• Monthly bills: Housing, utilities, insurance premiums, car payments, credit card statements, and any other regular expenses.

With those in hand, here is how to work through the form itself.

Page 1: Employment and income

Start with your current employer, occupation, and how many hours per week you work. The form then asks for your average monthly income across a range of categories: salary and wages before taxes, overtime, commissions and bonuses, self-employment income, rental income, investment income, and any other regular sources. For each category, report the monthly average based on the last 12 months. If your income varies, use an honest average and note in the form why it fluctuates.

Page 2: Expenses

This section asks for your actual monthly expenses across a detailed list of categories: rent or mortgage, food, utilities, telephone, transportation, clothing, medical and dental costs, childcare, education, and more. Report what you are actually spending, not what you think sounds reasonable. Judges see these forms constantly and will notice numbers that look inflated or that do not match the supporting documentation.

Page 3: Assets and debts

Here you list real property (with current market value and what you still owe on it), vehicles, cash and bank balances, retirement accounts, investments, and any other assets. On the debt side, you will itemize loans, credit card balances, and other liabilities. If you need more space than the form provides, you can attach a separate sheet.

Page 4: Child-related expenses and attorney fee information

If your case involves children, this page captures monthly childcare costs, health insurance for the children, travel costs for visitation, and any special educational needs. If either party is requesting attorney fees, there is a section to confirm that arrangement as well. Sign the form in the designated space only. Do not sign on any other page.

Once the form is complete, make copies. Serve a copy on your spouse or their attorney, then file the original with the court when you submit your judgment packet. You can download the current version of Form FL-150 directly from the California Courts self-help website.

Common mistakes to avoid

Even well-intentioned people make errors on this form, and some of those errors can cause real problems in your case. The most frequent issues we see are worth knowing before you start.

Leaving fields blank is one of the most common and costly mistakes. If a field does not apply to you, write "N/A" or enter a zero. An empty field looks like an oversight and may result in the court asking for a corrected form, which creates delay. Reporting income inconsistently across the form is another common issue: the income you show in the wages section must be consistent with the tax returns and pay stubs you attach. Discrepancies invite scrutiny and can undermine your credibility with the judge.

Forgetting to attach supporting documents is a mistake that can get the whole filing rejected. Pay stubs for the most recent two months and your most recent federal tax return must accompany the form. Bring a copy of the most recent tax return to any hearing as well.

Finally, filing an outdated form can cause your hearing to be continued. As noted above, the FL-150 must be current within 90 days of any hearing where support is at issue. If your hearing is months away from when you first filed the form, you may need to update and re-serve it before the court date. If your financial situation has changed since your original disclosure, you are required to update your disclosures and serve a new set of forms. For personalized guidance on getting your California divorce paperwork filed correctly, a Hello Divorce specialist can help you work through each step without hiring a full-price attorney.

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