FL-150 Income and Expense Declaration: What to Gather Before You Fill It Out
FL-150 is the cash-flow side of divorce disclosure. It organizes what you earn, what is deducted, what you spend, and what support-related facts the court may need to see.
Last reviewed: June 11, 2026
Quick answer
FL-150 should match your records, not your memory
Before filling out FL-150, gather pay stubs, tax returns, business records, monthly bills, insurance costs, support records, and debt payments. The form becomes much easier when every number has a document behind it.
Authority links
Official forms and source links
Official Judicial Council form for income, expenses, assets, debts, and support-related financial information.
Explains that divorce disclosure requires information about what each spouse earns, spends, owns, and owes.
Useful when court filing fees are a barrier. Fee waiver information is confidential and may require income and expense details.
Official fee waiver request form. It is separate from FL-150 but often uses overlapping income and expense records.
Checklist
Documents to gather for FL-150
Employment and income
- Two months of recent pay stubs.
- W-2s, 1099s, and year-end compensation statements.
- Bonus, commission, overtime, severance, and stock compensation records.
- Unemployment, disability, pension, Social Security, or public benefit records.
- Rental income, support received, or other recurring income records.
Taxes and deductions
- Most recent federal and California tax return.
- All schedules, K-1s, Schedule C, Schedule E, and business returns if relevant.
- Payroll deduction details for retirement, health insurance, HSA, FSA, and union dues.
- IRS or FTB notices for tax debt, refunds, or payment plans.
Self-employment
- Current profit and loss statement.
- Business bank statements.
- Invoices, receivables, contractor payments, and payment processor records.
- Business expenses that are necessary and recurring.
- Owner draw, payroll, or distributions paid to you.
Monthly living expenses
- Rent, mortgage, utilities, phone, internet, insurance, and transportation bills.
- Food, clothing, medical, dental, childcare, tuition, and activity expenses.
- Minimum credit card, loan, student loan, and tax payment obligations.
- Recurring subscriptions or installment plans that materially affect cash flow.
Children and support
- Childcare receipts and schedules.
- Health insurance premiums and uncovered medical costs.
- Tuition, tutoring, special needs, and extracurricular costs.
- Existing child support or spousal support orders.
- Parenting schedule information if support is being calculated.
Assets and debts summary
- Bank, brokerage, and retirement account balances.
- Vehicle loans, personal loans, credit cards, and tax debt balances.
- Home mortgage, HELOC, property tax, and HOA obligations.
- Estimated value of real estate, vehicles, business interests, and investments.
How to approach FL-150
Start with income, then deductions
Use monthly numbers consistently
Separate household expenses from support facts
Cross-check against FL-142
High-risk areas that need extra care
Self-employment
Business owners often need profit and loss records, bank statements, tax schedules, and explanations for personal expenses paid by the business.
Tech compensation
RSUs, bonuses, ESPP income, and stock option exercise income may appear in employer portals, brokerage accounts, and supplemental pay records.
Support and childcare
Health premiums, childcare, special needs costs, and existing support orders can affect support calculations.
Fee waivers
Fee waiver requests are separate from FL-150, but income and expense records often overlap. Court fee waiver information is confidential.
Do not average unusual income without explaining it
Related guides
Preliminary disclosure guide
See how FL-150 fits inside the first required disclosure exchange.
FL-142 assets and debts guide
Use FL-142 for the asset and debt inventory that complements FL-150.
California e-filing guide
Check filing confirmations, proof of service, and county e-filing notes.
County court resources
Find local family court, self-help, and filing resources by county.
FL-150 FAQ
What is FL-150 used for in California divorce?
FL-150 gives the court and the other party a structured view of income, deductions, expenses, assets, debts, and support-related financial facts. It is commonly used in disclosures, support requests, and other family law filings.
Is FL-150 the same as FL-142?
No. FL-150 focuses on income, expenses, and cash flow. FL-142 focuses on the inventory of assets and debts. Many divorce cases need both during disclosure.
Should self-employed people use gross revenue or net income?
Self-employed income often requires more backup than a paycheck case. Gather gross receipts, business expenses, profit and loss statements, tax returns, and bank records so the number can be explained.
Do I need FL-150 if there are no children?
You may still need FL-150 for financial disclosures, spousal support, attorney fee requests, or fee waiver-related analysis. Check the statewide instructions and local court requirements.
Can FL-150 affect support?
Yes. Income, deductions, insurance, childcare, and tax information can affect support calculations and temporary orders. Keep the records behind every important number.
Legal disclaimer: This guide is for informational and educational purposes only and does not constitute legal advice. California divorce paperwork can involve legal and factual issues. Review official court instructions and consult a licensed California family law attorney for advice about your situation.