FL-150 vs FL-155: Which California Financial Form Do You Need? (2026)

California gives divorcing spouses two options for financial disclosure: the FL-150 (Income and Expense Declaration) and the FL-155 (Simplified Financial Statement). Both forms serve the same fundamental purpose — giving the court the financial information it needs to calculate support — but they differ significantly in scope, detail, and eligibility.

Choosing the wrong form can delay your case, trigger motions from the other side, and create unnecessary legal expense. This guide explains exactly how the two forms differ and which one your situation requires.

Quick Comparison: FL-150 vs FL-155

Feature	FL-150 (Full)	FL-155 (Simplified)
Form name	Income and Expense Declaration	Simplified Financial Statement
Length	4 pages + attachments	2 pages
Income detail	All sources, itemized	Summary totals only
Expense detail	15+ categories, itemized	Grouped into broad categories
Asset/debt detail	Individual listing	Summary totals
Tax return attachment	Required	Required
Pay stub attachment	Required (2 most recent)	Required (2 most recent)
Income threshold	No limit	Under $184,000/year gross
Self-employment	Full P&L required	Not eligible if complex
When accepted	Always, in every case	Only when eligible

Understanding the FL-150: The Full Form

The FL-150 is the standard financial disclosure form in California family law. If you are unsure which form to use, the FL-150 is always the safe choice.

For complete instructions on filling out each section, see our guide on how to fill out the FL-150.

What the FL-150 Covers

The FL-150 requires detailed disclosure of:

• Employment information — employer name, job title, start date, pay frequency
• Income from all sources — wages, self-employment, investments, government benefits, rental income, pension, spousal support received
• Self-employment and investment income — with a profit and loss statement if applicable
• Monthly expenses — itemized across 15+ categories (housing, food, transportation, healthcare, childcare, debt payments, and more)
• Attorney fees — amount paid, amount owed, source of funds
• Assets and debts — summary of what you own and what you owe

When the FL-150 Is Required

The FL-150 is mandatory when:

• Your gross annual income exceeds $184,000
• You are self-employed or own a business
• There are complex financial issues (stock options, deferred compensation, trust income, significant investments)
• The other party requests the full FL-150
• The court orders the full disclosure
• You are filing for the first time and want to ensure compliance

Understanding the FL-155: The Simplified Option

The FL-155 was created by the Judicial Council to reduce the burden on parties with straightforward financial situations. It is shorter and groups expenses into broader categories instead of requiring line-by-line itemization.

FL-155 Eligibility Requirements

You may use the FL-155 only if all three conditions are met:

1. Income threshold — your total gross annual income from all sources is under $184,000 (2026 threshold, updated periodically)
2. No complex finances — you do not have self-employment income requiring a P&L, business ownership interests, stock options, deferred compensation, or significant investment portfolios
3. No objection — the other party does not request that you file the full FL-150 instead

If any one of these conditions is not met, you must file the FL-150.

What the FL-155 Covers

The FL-155 captures the same general categories as the FL-150 but with less detail:

• Income — total from employment and total from other sources (without line-by-line breakdown)
• Expenses — grouped into broad categories (housing, transportation, personal necessities) rather than itemized
• Assets and debts — summary totals only
• Attachments — still requires tax returns and pay stubs

Limitations of the FL-155

While the FL-155 is simpler to complete, it has significant drawbacks:

• Less credible in contested cases — the grouped expense categories make it harder for the judge to evaluate your actual needs
• Vulnerable to challenges — the other party can file a motion to compel the full FL-150 at any time
• May require refiling — if the case becomes more complex, the court may order you to file the FL-150 anyway
• Doesn’t show the full picture — judges making discretionary decisions (like long-term spousal support) benefit from the detail in the FL-150

Decision Tree: Which Form Should You File?

Use this flowchart to determine which form your case requires:

Step 1: Check your income. Is your total gross annual income from all sources $184,000 or more?

• Yes → You must file the FL-150. Stop here.
• No → Continue to Step 2.

Step 2: Check for complex finances. Do you have any of the following?

• Self-employment or business ownership
• Stock options or restricted stock units (RSUs)
• Deferred compensation
• Significant investment portfolios or rental properties
• Trust income
• Yes to any → You must file the FL-150. Stop here.
• No to all → Continue to Step 3.

Step 3: Check the other party’s preference. Has the other party (or their attorney) requested that you file the full FL-150?

• Yes → You must file the FL-150.
• No → You may use the FL-155, but consider the FL-150 anyway for completeness.

Why Attorneys Usually Recommend the FL-150

Even when clients qualify for the FL-155, most experienced family law attorneys recommend filing the full FL-150. Here is why:

1. It Prevents Challenges

Filing the FL-150 eliminates the risk of the other side filing a motion to compel additional disclosure. This saves time, legal fees, and frustration.

2. It Provides Better Support for Your Position

If you are requesting spousal support or contesting a support amount, the detailed expense breakdown on the FL-150 gives the judge a clearer picture of your financial needs. Grouped categories on the FL-155 can obscure important details.

3. It Shows Good Faith

Filing the more detailed form demonstrates cooperation and transparency — qualities judges value when making discretionary decisions about support and attorney fees.

4. It Avoids the Need to Refile

If your case evolves (as many divorce cases do), you may end up needing to file the FL-150 anyway. Starting with it saves you from duplicating the work.

Understanding the California income and expense declaration requirements in detail will help you complete whichever form you choose accurately. For a comprehensive overview of the FL-150 — including its history, common misconceptions, and how it affects support calculations — see our complete FL-150 guide.

Common Scenarios

Scenario 1: W-2 Employee, Income Under $100,000

Situation: You work a salaried job earning $75,000/year. No side business, no investments beyond a 401(k). Your spouse does not object to the simplified form.

Recommended form: Either form works. The FL-155 is acceptable, but the FL-150 takes about 30 extra minutes and provides better protection.

Scenario 2: Self-Employed Freelancer

Situation: You earn $60,000/year as a freelance graphic designer. You file a Schedule C with your tax return.

Recommended form: FL-150 — required. Self-employment income requires the full form with a profit and loss statement.

Scenario 3: High-Income Professional

Situation: You are a physician earning $250,000/year with hospital salary plus a private practice.

Recommended form: FL-150 — required. Income exceeds the $184,000 threshold.

Scenario 4: Stay-at-Home Parent

Situation: You have been out of the workforce for 5 years raising children. No income of your own. Your spouse is the sole earner.

Recommended form: Either form works technically. However, the FL-150 is strongly recommended because the detailed expense section helps you document your financial needs for spousal support.

How to Complete Your FL-150 with DivorceFormHelper

Whether you qualify for the FL-155 or not, DivorceFormHelper makes completing the FL-150 straightforward:

• Guided questions walk you through each section in plain English
• Auto-calculations convert weekly/biweekly income to monthly and total your expenses
• Error checking flags missing fields and common mistakes before PDF generation
• Privacy-first — your data never leaves your browser
• Court-ready PDF — download, print, and file immediately

For a complete list of California divorce forms you may need beyond the FL-150/FL-155, see our comprehensive forms guide.

Frequently Asked Questions

What is the difference between the FL-150 and FL-155?

The FL-150 (Income and Expense Declaration) is the full financial disclosure form required in California family law cases. It covers all income sources, detailed expenses, assets, and debts. The FL-155 (Simplified Financial Statement) is a shorter alternative available only when your gross annual income is under $184,000, there are no complex financial issues, and both parties agree to its use.

What is the income limit for using the FL-155?

As of 2026, you can only use the FL-155 if your total gross annual income is under $184,000. This threshold is updated periodically by the Judicial Council. If your income exceeds this limit, you must file the full FL-150 regardless of other circumstances.

Can I switch from the FL-155 to the FL-150?

Yes. You can always file a full FL-150 even if you qualify for the FL-155. The FL-150 is accepted in every situation. However, you cannot switch from the FL-150 to the FL-155 if your case has complex financial issues or if the other party objects.

Does the court prefer the FL-150 or the FL-155?

Courts accept both forms when properly used, but the FL-150 provides more complete information. Many family law attorneys recommend filing the FL-150 even when you qualify for the FL-155, because the additional detail can prevent disputes and motions to compel further disclosure.

What happens if I file the wrong form?

If you file the FL-155 when your case requires the FL-150, the other party can file a motion to compel you to complete the full FL-150. The court may also continue your hearing until the proper form is filed. This can add weeks or months to your case timeline.