How to Prepare a California Preliminary Declaration of Disclosure
A preliminary declaration of disclosure is the first required financial disclosure in a California divorce or legal separation. It is where you organize what you own, owe, earn, spend, and may need to prove before settlement, mediation, or judgment.
Last reviewed: June 11, 2026
Quick answer
Preliminary disclosures are served on your spouse, then FL-141 tells the court you served them
In most California divorce cases, each side must exchange preliminary financial disclosures. The disclosure packet usually includes FL-140, FL-150, and either FL-142 or FL-160 with required attachments. The financial attachments are generally not filed with the court. Instead, FL-141 is filed to confirm that service of the disclosure documents happened.
Who this guide is for
Use this guide if you are preparing preliminary disclosures in a California divorce, legal separation, or domestic partnership dissolution and you want a practical checklist before filling out forms. It is especially useful if your case includes a home, mortgage, retirement accounts, RSUs, stock options, business income, separate-property claims, or post-separation payments.
What this guide does not do
Authority links
Official forms and source links
Start with the official California Courts materials, then use this guide to organize the records behind the forms.
Statewide overview of divorce financial disclosures.
Cover declaration for preliminary or final disclosures.
The form filed with the court after disclosure documents are served.
Asset and debt schedule often used with disclosures.
Income, expense, employment, and support-related financial information.
Alternative property declaration for community, quasi-community, or separate property.
The four practical steps
Gather your financial records before you fill out forms
Prepare the disclosure packet
Serve or share the disclosure documents
File FL-141 with the court
Who must serve preliminary disclosures and when
California Courts states that both people in a divorce or legal separation must share financial information. The petitioner must complete preliminary disclosures within 60 days after filing the Petition. The respondent must complete preliminary disclosures within 60 days after filing the Response. Those deadlines may be extended by written agreement or court order.
| Party | Deadline | Practical note |
|---|---|---|
| Petitioner | Within 60 days after filing the Petition | Can serve disclosures with the Petition or soon after. |
| Respondent | Within 60 days after filing the Response | Must disclose if participating by filing a Response. |
| Default with agreement | Before the court approves the agreement | The responding spouse may still need to share financial information. |
What gets served, shared, or filed
This is the part that confuses many self-represented filers. Your financial disclosure documents are mainly exchanged with the other party. The court usually gets the service declaration, not your private financial attachments.
| Form | Purpose | File or share? |
|---|---|---|
FL-140 Declaration of Disclosure | Identifies whether the disclosure is preliminary or final and lists the required attachments. | Do not file FL-140 itself with the court. Serve/share it with the other party with the financial documents. |
FL-141 Declaration Regarding Service | Tells the court that the required disclosure documents and income/expense declaration were served. | File FL-141 with the court. Keep a copy for your records and serve if required by local practice. |
FL-142 or FL-160 Assets and debts / property declaration | Lists property, debts, values, and proposed division depending on which form you use. | Generally not filed as part of the disclosure packet. Serve/share with the other party as part of disclosures. |
FL-150 Income and Expense Declaration | Shows employment, income, expenses, assets, debts, and support-related financial details. | May be filed in some support or request-for-order contexts; for disclosures, check the court instructions. Serve/share a current copy with disclosure documents. |
Privacy point
Important if you e-file FL-141 or other court documents
Comprehensive checklist
Documents to gather for preliminary disclosure
Use this checklist before filling out FL-142, FL-150, or related worksheets. You may not need every item, but this structure helps you avoid missing assets, debts, income, or evidence that affects settlement.
Case and identity basics
- Case number, if already assigned.
- Petition or Response.
- Summons and proof of service, if already completed.
- Your legal name, contact information, and court branch information.
- Any local court checklist or self-help instructions from your county.
Income and employment
- Pay stubs for the last two months.
- W-2s and 1099s.
- Bonus, commission, overtime, and severance records.
- Employment offer letter or compensation plan if income is variable.
- Unemployment, disability, pension, or public benefit records.
- Proof of any spousal support, child support, rental income, or other income.
Tax records
- Federal and California tax returns filed in the last two years.
- All schedules attached to those returns.
- K-1s, Schedule C, Schedule E, or business returns if applicable.
- IRS or FTB notices that affect income, tax debt, or refunds.
- Records showing expected tax refunds or tax balances owed.
Bank accounts and cash
- Checking account statements.
- Savings account statements.
- Credit union, money market, CD, or cash-management account statements.
- Payment app balances or transaction history if meaningful.
- Statements near the date of separation and the current date.
Real estate and mortgage records
- Grant deed, quitclaim deed, interspousal transfer deed, or title report.
- Closing statement or purchase escrow documents.
- Original loan documents and current mortgage statement.
- Mortgage balance near marriage, separation, and current date if available.
- Refinance documents, HELOC records, or second mortgage records.
- Appraisal, market analysis, sale comps, or agreed value estimate.
- Property tax, insurance, HOA, and repair records.
Retirement accounts
- 401(k), 403(b), IRA, pension, CalPERS, CalSTRS, or deferred compensation statements.
- Statements near marriage, separation, and current date when available.
- Plan summaries or benefit estimates.
- Loan records against retirement accounts.
- QDRO or pension correspondence if already started.
Brokerage, RSUs, and stock compensation
- Brokerage account statements.
- Equity compensation plan documents.
- RSU, stock option, ESPP, or restricted stock grant notices.
- Vesting schedules and vesting history.
- Pay stubs showing vesting income and tax withholding.
- W-2 supplemental wage records.
- Employment start date and separation date evidence for Nelson/Hug analysis.
Credit cards, loans, and debts
- Credit card statements and current balances.
- Student loan statements.
- Vehicle loan statements.
- Personal loan or family loan documents.
- Tax debt, medical debt, collections, or judgment records.
- Records showing who paid debts after separation.
Vehicles and personal property
- Vehicle title and registration.
- Auto loan payoff statement.
- Estimated vehicle value from a reputable source.
- Boat, trailer, motorcycle, or recreational vehicle records.
- High-value jewelry, art, collectibles, tools, or equipment records.
- Photos, appraisals, receipts, or insurance schedules for valuable items.
Business or self-employment
- Profit and loss statements.
- Balance sheets.
- Business tax returns.
- Bank statements for business accounts.
- Accounts receivable, accounts payable, and debt records.
- Ownership documents, operating agreement, stock ledger, or partnership agreement.
- Payroll records if you pay yourself through the business.
Monthly expenses and insurance
- Rent, mortgage, utilities, phone, internet, and insurance bills.
- Health, dental, vision, life, disability, auto, and homeowner/renter insurance records.
- Childcare, tuition, medical, transportation, and necessary work expense records.
- Recurring subscription or installment-payment records if meaningful.
- Receipts or statements for major expenses paid by someone else.
Separate-property and reimbursement evidence
- Pre-marriage account statements.
- Inheritance or gift records.
- Separate-property down payment evidence.
- Tracing documents showing where funds came from.
- Post-separation mortgage, tax, insurance, HOA, or debt payment records.
- Written agreements about property character or reimbursement.
How to organize property, debts, income, and expenses
Create one folder for court forms and one folder for evidence. Inside the evidence folder, use the same categories as your disclosure forms: income, expenses, real estate, bank accounts, retirement, brokerage/RSUs, vehicles, debts, business interests, and separate-property claims.
Use dates in file names
For example: 2024-12 mortgage statement, 2025-03 RSU vesting statement, 2026-01 paystub.
Separate estimates from proof
A value estimate can be useful, but keep it labeled as an estimate until supported by appraisal, sale data, or agreement.
Track current and historical values
Marriage date, separation date, and current date values may all matter for property division.
Keep a questions list
Put uncertain items on a list for self-help, a mediator, an attorney, or a financial professional.
If your disclosure includes a house or other real estate
Real estate is where preliminary disclosure often becomes more than paperwork. If a house was bought before marriage, refinanced during marriage, transferred between spouses, or occupied by one spouse after separation, the document trail can affect the settlement math.
Run the math after gathering the records
If your disclosure includes RSUs, stock options, or brokerage accounts
Stock compensation can be missed because the records may live in an employer equity portal instead of a bank account. For RSUs and stock options, gather grant date, vest date, employment start date, marriage date, separation date, vested shares, unvested shares, and tax-withholding records.
For tech employees and Bay Area cases
Common preliminary disclosure mistakes
| Mistake | Better approach |
|---|---|
| Filing the wrong papers | The disclosure documents are generally served/shared, not filed. FL-141 is the form that tells the court service happened. |
| Listing only assets you want to divide | Disclosures should be complete. Include community, quasi-community, separate-property claims, debts, and disputed items. |
| Using guesses without labels | If a value is an estimate, say so. Keep the document that explains how you estimated it. |
| Forgetting stock compensation | RSUs and stock options can be easy to miss because they sit in employer portals, not ordinary bank accounts. |
| Ignoring dates | Marriage date, separation date, grant date, vest date, purchase date, and refinance date often change the math. |
| Mixing support paperwork with property evidence | Keep FL-150 income/expense support records organized separately from FL-142 property/debt records. |
County and local court notes
The main disclosure forms are statewide, but county practice can vary around self-help workshops, e-filing availability, drop boxes, appointment systems, and judgment review. Before filing anything, check your county court and self-help pages.
You can also browse the full California divorce county data hub for official court links and self-help resources.
Future prep packet
Want a clean checklist version?
The planned California Divorce Disclosure Prep Packet will turn this guide into a fillable document-gathering workflow for FL-140, FL-141, FL-142, FL-150, property evidence, RSU records, and settlement prep.
Related calculators and guides
FL-142 assets and debts guide
Use this to build the property and debt inventory behind your disclosures.
FL-150 income and expense guide
Use this to organize income, deductions, monthly expenses, and support records.
Final disclosure guide
Use this later to update or waive final disclosures before judgment.
California divorce e-filing guide
Use this before e-filing FL-141 or other court documents by county.
Property settlement checklist
Use this before mediation, settlement conference, or signing final terms.
Run the real property calculator
Use this after gathering deed, mortgage, value, and payment records.
Preliminary disclosure FAQ
Is a preliminary declaration of disclosure required in California divorce?
Yes. California Courts describes financial disclosure as a required step in every divorce or legal separation. Preliminary disclosures are the first time each side shares financial information, subject to specific rules and deadlines.
Do I file FL-140 with the court?
Generally no. FL-140 and the financial attachments are served or shared with the other party, not filed with the court. FL-141 is the form filed with the court to state that disclosure documents were served.
What is the difference between FL-140 and FL-141?
FL-140 is the Declaration of Disclosure used as part of the disclosure packet. FL-141 is the Declaration Regarding Service that tells the court the preliminary or final disclosure documents were served.
Do I need FL-142 or FL-160?
Many people use FL-142 to list assets and debts, while FL-160 can be used as a property declaration for community, quasi-community, or separate property. Which form fits best depends on your case and local instructions.
What happens if my spouse does not disclose assets?
California Courts warns that hiding information or leaving things out can lead to penalties, including loss of property or attorney-fee orders. If disclosure is incomplete, consider using your court self-help center or consulting a California family law attorney.
When are preliminary disclosures due?
California Courts states that the petitioner must complete preliminary disclosures within 60 days after filing the Petition, and the respondent must complete them within 60 days after filing the Response, unless extended by written agreement or court order.
Legal disclaimer: This guide is for informational and educational purposes only and does not constitute legal advice. California divorce disclosures involve legal and factual issues. Review official court instructions and consult a licensed California family law attorney for advice about your situation.