Understanding California’s FL-150 Form: Income and Expense Declaration

Divorce can be complex and frustrating for many reasons, and navigating the legal paperwork doesn’t make things easier. With this in mind, if you’re a lawyer working on California family law cases, understanding how to complete routine family law forms, like Form FL-150: Income and Expense Declaration, is crucial for helping your clients through the divorce process and guiding them to the best possible outcome.

Find the form here: FL-150 Form: Income and Expense Declaration

This financial disclosure form is how each spouse provides the court with details about their income, expenses, assets, and debts. The information guides the courts when determining equitable support orders and property division. As such, each spouse must submit an FL-150 form that is complete, accurate, and compliant.

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This form provides the California divorce court with a full and accurate detailing of each spouse’s financial situation, enabling the court to make informed decisions.

As part of California divorce proceedings, a FL-150 form must be:

• Completed by both spouses. This means the petitioner and the respondent must each complete and file their own FL-150 form. Typically, a family lawyer can assist their client with filling out FL-150, though spouses may also fill it out themselves in some instances.
• Completed on time. The forms typically must be filed and served within 60 days of the initial divorce petition being served.  
• Completed fully and accurately. Failure to complete FL-150 forms or omission of required financial information could lead to consequences such as penalties, support order delays, or even findings of contempt.

Why is FL-150 important?

The FL-150 form is essential to ensure fairness and transparency in California divorce and family law cases involving financial orders. In these cases, judges use the income and expense declaration information to make fair and informed decisions regarding the division of property and support orders for spousal support and/or child support. 

Form FL-150 helps inform court decisions by outlining factors such as:

• Each spouse’s level of income (and any disparity in incomes and expenses) and each spouse’s ability to pay support
• Each spouse’s level of financial need and standard of living
• The value of the marital estate

When is FL-150 required?

According to California Rules of Court, Rule 5.260, with a few exceptions, in “hearings involving child, spousal, or domestic partner support, both parties must complete, file, and serve a current Income and Expense Declaration (form FL-150) on all parties.”

This means that an FL-150 form is required in California in situations such as:

• When a divorce or legal separation case starts
• When one spouse requests spousal support
• When a spouse wants to modify existing child or spousal support orders

When is FL-150 not required?

While the FL-150 is required in family law cases in California that involve financial considerations, there are some situations when the FL-150 may not be necessary. These may include:

• Family law cases without financial orders
• Uncontested divorces where both parties agree on all financial issues and property division and there are no disputes
• Default judgment cases where no financial orders are requested
• Non-financial heartings (such as custody hearings in which there are no related financial considerations)

It’s important to note, however, that there may be instances where a FL-150 is not required initially, but is requested later when financial issues come up or if the court otherwise requests one.

What information is required when filling out FL-150?

To complete a FL-150 form, a party must provide various necessary financial, personal, and relationship details regarding the marriage or domestic partnership. 

While we’ll go into more detail on exactly what’s required to fill out the form in the next section of this post, in order to fill out a FL-150, a party must collect and provide details and any documentation related to the following:

Personal and contact information: This includes the names of the petitioner, respondent, and any other parties; the case number; and the full name, contact information, and state bar number of the attorney, if applicable. The branch name and address of the courthouse are also needed. 

Employment information: This includes details related to the spouse’s employment status, including their employer’s name and contact details, occupation, and date the job was started. If unemployed, details about the party’s most recent job are required. 

Age and education: This includes information about the applicable party’s age and details about their education and training.

Tax information: This includes details related to the party’s tax filing status and exemptions.

Living expenses: This includes a detailed outline of average monthly living expenses.

Assets: This includes the value of any assets the party can access, such as real estate, bank accounts, investments, personal property like jewelry or vehicles, and business interests.

Liabilities: This includes information about any debts owed (such as credit card balances or mortgages), liabilities, or other financial obligations.

How to fill out the FL-150 form: Instructions 

The California Income and Expense Declaration (Form FL-150) consists of a four-page document (get the form here). While a party can fill this form out on their own, an attorney can fill out the form on their client’s behalf (in this instance, the attorney must also include their details and sign the form).

At the top of page one, fill out the identifying details and contact information for the petitioner, respondent, attorney (if applicable), and the California court where the associated family law matter was filed. The divorce case number must also be included.

FL-150: Item-by-item instructions

Details and supporting documentation must be provided for the party’s income and expense declaration (Items 1–15). Here are item-by-item instructions for how to complete the form.

Item 1: Employment

This section requires information about the party’s current employment (or, if unemployed, their most recent job and the date the job ended) and income. Here, they must include how much they make gross, before taxes—either per month, per week, or per hour. 

Note: If calculating how much the party is paid per month, be sure to calculate the amount based on whether they are paid semi-monthly or bi-weekly. This is also important to remember when filling out Item 5: Income, later in the form.

If the party has more than one job, they can attach an 8-1/2-by-11-inch sheet of paper listing the relevant details—just be sure to disclose all current employment details.

Additionally, this section requires that the last two months of the client’s pay stubs be attached (be sure that Social Security numbers are blacked out for privacy).

Item 2: Age and education

This section requires basic details about the party’s age and education. This includes information about their highest level of education completed and any professional licenses or vocational training.

Item 3: Tax information

This section asks for details about the party’s tax information. This includes details about:

• What year they last filed taxes
• Their tax filing status, based upon their last filing (single, head of household, married but filing separately, or married but filing jointly with a specific spouse)
• The number of tax exemptions they claim on their taxes, based on their last tax return

Item 4: Other party’s income

This section asks the party to provide an estimate of the other party’s gross monthly income and an explanation of what the estimate is based on.

If one party doesn’t know the other party’s income, this may be difficult. In this case, they may put a reasonable estimate and explanation, list “Unknown,” or, if the spouses filed a joint tax return, they could look at those to see how much income their spouse earned.

Similar to Item 1, if more space is needed to explain this section, an 8-1/2-by-11-inch sheet of paper listing the relevant details can be attached.

Signature

At the bottom of page one, there’s space for the declarant’s signature. It’s crucial that the party confirms that all the information contained on the form and any attachments is true and correct and that they sign and date the document here. 

Item 5: Income

This section requires information about the party’s income for the last month and average monthly from all sources, including:

• Salary or wages
• Overtime
• Commissions or bonuses
• Public assistance 
• Spousal support (from this marriage or from a different marriage, indicating whether the spousal support is federally taxable) 
• Partner support (from the subject partnership or another domestic partnership)
• Pension or retirement fund payments
• Social Security retirement (not SSI)
• Disability (Social Security (not SSI), state disability, or private insurance)
• Unemployment compensation
• Workers’ compensation
• Other sources (like military allowances or royalty payments)

Here, again, it’s important to calculate the monthly amounts carefully, taking into consideration whether they are paid semi-monthly or bi-weekly.

For this section, the party must attach copies of their pay stubs for the last two months and proof of any other income. They must also take a copy of their latest tax return to the court hearing. Be sure that the Social Security number is blacked out on the pay stub and tax return for privacy reasons.

Item 6: Investment income

This section is where the party must outline any investment income, such as dividends, interest, rental property, and trust income. 

This income should be noted for both the last month and average monthly amounts. The party must also attach statements or a schedule as supporting documentation that provides proof of the reported income.

Item 7: Income from self-employment, after business expenses for all businesses

This section requires the party to report any self-employment income, after business expenses for all businesses. The income should be reported for both the last month and an average monthly amount. 

In addition to providing details about the business (including the business name, type, and number of years in business), the party must attach documentation like a profit and loss statement for the last two years or a Schedule C from their last federal tax return.

Item 8: Additional income

This section is where the party can report any additional income information, such as one-time money received in the last 12 months. Examples of this include an inheritance, lottery winnings, or other one-time irregular income that may not have been covered in the previous income sections.

Item 9: Change in income

This section provides space to explain a change in income that impacts the party’s financial situation, such as a job loss, demotion, or significant raise. This could also include getting a new job that impacts the party’s typical salary. 

The explanation should be specific and provide details about the date of the change and the particular change in income amount.

Item 10: Deductions

This section is where specific deductions should be listed, including the last month’s:

• Required union dues (Social Security, FICA, 401(k), or IRA)
• Medical, hospital, dental, or other health insurance premiums (the monthly total)
• Child support paid for children in other relationships
• Spousal support from a different marriage (and whether it’s federally tax-deductible) that’s paid by court order
• Partner support from a different domestic relationship that’s paid by court order
• Necessary job-related expenses (that are not reimbursed by their employer). Note: For these, the party must attach an explanation of these expenses to the form labeled “Question 10g”)

Pay stubs are a good place to find these amounts. Also, be sure to differentiate between required deductions and voluntary amounts.

Item 11: Assets

This section is the place to report the value of any assets that the party has access to, including the total of:

• Cash and bank account balances
• Investments like stocks, bonds, and other assets that could be easily sold
• Estimates of the fair market value—minus debts owed—on all other property, real and personal

Documents that support asset values (such as deeds, bank statements, and investment reports) should be attached to the form. 

Item 12: The following people live with me

If applicable, this section requires the details of the party’s household members, such as:

• Name
• Age
• Relationship to the party
• Gross monthly income of the household member (this may not be required if the party lives with a roommate)
• Whether other household members pay some of the household’s expenses

Item 13: Average monthly expenses

This section allows the party to outline their average monthly expenses or household budget for items including:

• Housing costs (rent or mortgage, property taxes, insurance, and maintenance costs)
• Healthcare costs (such as co-pays or prescription costs not paid by insurance)
• Child care costs
• Groceries and household supplies
• Eating out costs
• Utility costs (gas, electric, water, and trash)
• Communications costs (telephone, cell phone, internet, and email)
• Laundry and cleaning costs
• Clothing costs
• Education costs (this may include school-related costs like field trips)
• Entertainment, gifts, and vacation
• Transportation costs (including transit passes or auto expenses like insurance, gas, repairs—except auto loans or car payments)
• Other insurance costs (such as life or accident insurance)
• Savings and investments 
• Charitable contributions
• Monthly payments (the total of the itemized monthly payments in Item 14
• Other specific monthly expenses (such as cable, HOA fees, etc.)

The party will then have to include a total of monthly expenses outlined, as well as the amount of expenses paid by others each month.

At the top of this item, they can also indicate whether their average monthly expenses include estimated expenses, actual expenses, proposed needs, or all.

Tips for accurately reporting expenses on the FL-150 form

It’s imperative that expenses declared on the FL-150 form are accurate and realistic. With this in mind, here are a few tips to help:

• Use exact amounts wherever possible. While some expenses can be easily quantified (for example, a rent payment should be the same each month, others will require a realistic average monthly estimate (for example, clothing expenses). 
• Attach documentation. Provide as much proof as possible to back up accounts and estimates—including receipts, bills, bank and credit card statements, etc.
• Add more details if needed. If there’s not enough space on the form itself, attach another sheet titled “13Q continued” with more information. 

Item 14: Instalment payments or debts not listed above

This section is where the party can list information for any monthly installment payments or debts not listed in Item 13. This could include things like credit card payments, car payments, student loan payments, or tax debt.

For each line, information should be provided about:

• Who the debt or payment is owed to
• What the debt or payment is for
• The original amount
• The current balance owed
• The minimum monthly payment (if applicable)
• The date of the last payment

The total amount of these monthly payments should then be added to Item 13P.

Documentation (such as credit card statements) should be attached to the form as proof.

Item 15: Attorney fees

This section is typically filled out by the attorney if either party is requesting attorney fees. 

At the bottom of the page, it must also be signed and dated by the declarant.

Next, if the case involves child support, Items 16–20 on page four must be completed.

Item 16: Number of children

This section is where the party provides information about the number of minor children shared with the other parent in this case, including:

• The number of children under the age of 18 they share with the other parent
• The percentage of time the child or children spend with the party and the percentage of time spent with the other parent

If the percentage of time split is unclear or hasn’t been agreed on, the current parenting schedule can be described in this section. 

Item 17: Children’s health care expenses

This section is where details can be provided about the child or children’s health care expenses. 

First, the party can indicate whether they have health insurance benefits that cover their children available through their employer. If so, they can also provide details for the insurance company and the monthly cost of the children’s health insurance (not including the amount the employer would pay).

Item 18: Additional expenses for the children in this case

This section provides space to detail any additional monthly expenses for children in the case. These costs may include things like:

• Childcare that allows the parent to work
• Children’s health care expenses not covered by insurance
• Travel expenses related to visitation
• Educational expenses or special needs expenses

Item 19: Special hardships

This section is where any special hardships experienced by the party that may impact the court’s child support calculation may be detailed. Examples of what might be considered include:

• Extraordinary health expenses not included in Item 18
• Major losses not covered by insurance
• Expenses for minor children from other relationships

If special hardships are claimed, documentation or court orders should be attached to the form to provide more detail.

Item 20: Other information I want the court to know concerning support in my case

In this section, the party can include any other relevant information that’s related to child support for the case.

Note: When completing a common legal form like FL-150, the right tools can be a big help for attorneys looking to save time and avoid errors. Legal drafting software like Clio Draft, for example, can help attorneys fill in forms quickly and easily. With Clio Draft, Clio users can generate court forms with pre-populated data from Clio Manage—saving time and reducing the risk of manual data errors.

What happens if the FL-150 form is not filled out correctly?

If the FL-150 is not filled out correctly, it may potentially cause several issues, such as:

• Delays in proceedings
• Court decisions made on inaccurate or incomplete information
• Impact on support orders
• Penalties, fines, or sanctions
• Increased legal costs
• Finding of contempt of court

If a mistake is found on a FL-150 form, steps can be taken to correct it—particularly if it’s a small error. For a small error or omission, for example, the attorney could correct the form and submit an amended form, along with supporting documentation, and inform the court of the correction.

Common mistakes to avoid on the FL-150 Form

Completing form FL-150 is essential to ensuring a fair and equitable outcome in California divorce proceedings, so it’s important to take steps to help clients ensure the form is filled out accurately and thoroughly. 

Some common errors to watch out for when completing the FL-150 form include:

• Inaccurate or incomplete information. The Fl-150 form is long and complex, so it’s easy to forget to complete a section or omit necessary details accidentally. Be sure to check that the form is fully complete.
• Inaccurate financials or income reporting. If financial numbers are inaccurate, this can lead to incorrect support calculations, so it’s imperative that all figures and calculations are double-checked and that all income sources are disclosed.
• Forgetting to sign and date the form. Failure to sign and date the FL-150 form can result in its rejection—make sure that it’s signed and dated wherever applicable. 
• Missing the filing deadline. For initial filing, FL-150 has a deadline of 60 days after being served with the initial divorce petition. For attorneys using Clio Manage, Clio File can help you stay on top of court rules and deadlines to avoid the filing slipping through the cracks.
• Failing to attach supporting documents. The form only provides part of the picture that the court needs to see. Make sure all supporting documents are attached as specified in the instructions in FL-150.

Tips for organizing supporting documents for the FL-150 form

As we mentioned, the supporting documents attached to the FL-150 are a crucial part of the filing. Here are some tips for keeping them organized:

• Create a checklist. Go through the form Item by Item and make a list of all supporting documents needed, such as pay stubs, tax returns, and account statements.
• Attach in order. When submitting the FL-150, ensure that the supporting documents attached are arranged in an order to correspond to when they’re referenced in the form.
• Ensure there are copies. Make copies or keep digital copies of forms and supporting documents before submitting FL-150.
• Use a secure document management system. Clio’s legal document management software can help you securely store and organize court documents for your client.

Conclusion

If you’re working in family law in California, there’s a good chance that you’ll be called on to help clients navigate the divorce process, which can be stressful and complicated for everyone involved. By assisting clients to complete form FL-150 accurately and completely, you can help them present their best case to the court—leading to a fair division of support and property.

Whether it’s form FL-150 or other common legal forms, however, drafting legal documents and filling out court forms manually can be a tedious and time-consuming process—but Clio Draft is here to help.

With Clio Draft, you can not only reduce document drafting time by 80%, but you can also cut the chance of error and eliminate delays. Clio Draft helps lawyers to automatically fill legal court forms, create reusable templates, and efficiently complete pleadings and motions. Learn more about how you can elevate your family law practice today with Clio Draft.

Disclaimer: This article is provided for informational purposes only. It does not constitute legal, business, or tax advice.