FL-150 Income and Expense Declaration: The Complete California Guide

What Is the FL-150 Income and Expense Declaration?

The FL-150 is a four-page Judicial Council of California form that serves as the primary financial disclosure document in all California family law proceedings. Its official title is "Income and Expense Declaration," and it is one of the most consequential documents in any divorce, legal separation, or support case.

The form captures a comprehensive financial snapshot across four areas:

• Income — wages, self-employment earnings, investment returns, government benefits, and every other source of money you receive
• Monthly expenses — housing, food, transportation, healthcare, childcare, debt payments, and other living costs
• Assets — bank accounts, retirement accounts, real estate, vehicles, and other property
• Debts — mortgages, car loans, credit cards, student loans, and tax obligations

Unlike informal financial affidavits used in some other states, the FL-150 is a standardized, mandatory form used uniformly across all 58 California counties. Every family law judge in California reads FL-150s daily — they know the form inside and out, which means errors, omissions, and inflated numbers are caught quickly.

The information you provide on the FL-150 feeds directly into California's guideline support formulas. It is the single most important document for determining how much child support or spousal support you will pay or receive. For a detailed walkthrough of the income and expense declaration requirements, see our dedicated guide.

History and Evolution of the FL-150

The FL-150 was created by the Judicial Council of California as part of the state's effort to standardize family law proceedings. Before standardized forms existed, each county used its own financial disclosure templates, making it difficult for attorneys and judges to compare information consistently across jurisdictions.

The Judicial Council introduced the "FL" series of family law forms to create uniformity. The FL-150 has undergone several revisions over the decades, with the most significant updates occurring in:

• 2007 — Major restructuring of the income reporting sections to align with federal tax categories
• 2012 — Addition of more detailed self-employment income disclosure requirements
• January 1, 2019 — The most recent revision, which updated formatting, clarified instructions, and adjusted the expense categories to reflect modern living costs

The January 2019 revision is the current version in use. The Judicial Council periodically reviews and updates its forms, so filers should always download the most recent version from the California Courts website or use a tool that automatically stays current.

One of the most impactful changes over the FL-150's history was the shift from net income reporting to gross income reporting. This change aligned the form with California's guideline support calculation (Family Code Section 4055), which uses gross income as its starting point and applies statutory deductions separately. This standardization eliminated inconsistencies caused by different employers withholding different amounts.

Who Needs to File the FL-150

The FL-150 is required in a broader range of cases than many people realize. It is not limited to divorce — any California family law proceeding where financial support is at issue requires an FL-150 from each party.

Specifically, you must file an FL-150 in:

• Dissolution of marriage (divorce) — both petitioner and respondent
• Legal separation — same disclosure requirements as divorce
• Domestic violence restraining orders (DVROs) — when the restrained party requests support as part of the order
• Paternity cases — when child support is at issue, even if the parties were never married
• Post-judgment modification hearings — when either party seeks to increase or decrease an existing support order
• Contempt proceedings — when one party alleges the other is violating a support order

Both parties must file. A common misconception is that only the person requesting support needs to file the FL-150. In reality, both the requesting party and the responding party must complete and serve their own FL-150. The court needs both financial pictures to run the guideline calculation accurately.

If you are navigating the DIY divorce process, understanding FL-150 requirements early is critical — missing your disclosure deadline can delay your entire case.

Filing Triggers and Deadlines

The FL-150 is not a one-time filing. California law requires it at multiple points throughout a family law case:

Preliminary Declaration of Disclosure

Within 60 days of filing your petition (or within 60 days of filing your response, if you are the respondent), you must serve your preliminary declaration of disclosure. This includes an FL-150, an FL-142 (Schedule of Assets and Debts), and your most recent tax return.

Request for Order (RFO) Hearings

Whenever you file a Request for Order (FL-300) asking the court for temporary support, you must attach a current FL-150. Under Family Code Section 2104(f), the FL-150 must be served on the other party at least 16 court days before the hearing. "Court days" exclude weekends and court holidays — so 16 court days is typically about 3.5 calendar weeks.

Final Declaration of Disclosure

Before judgment, each party must serve a final declaration of disclosure with an updated FL-150. The parties can agree in writing to waive the final disclosure — but they cannot waive the preliminary disclosure.

Post-Judgment Modifications

If you or your ex seeks to modify an existing support order (due to a change in circumstances), both parties must file updated FL-150s. The court compares the current financial situation against the original order to determine whether modification is warranted.

How the FL-150 Affects Child Support

California calculates child support using a mathematical formula set out in Family Code Section 4055. The formula considers each parent's net disposable income, the percentage of time each parent has physical custody (time-share), and each parent's tax filing status and deductions.

The income figures on your FL-150 are the primary inputs for this calculation. Most family law courts use a software program called DissoMaster (or a similar guideline calculator) to run the numbers. The software takes the income from each party's FL-150, applies statutory deductions, factors in the time-share, and produces a "guideline" child support amount.

This guideline amount is presumptively correct — meaning the court will order it unless one party can demonstrate special circumstances justifying a departure. Because the formula is income-driven, the accuracy of your FL-150 directly determines whether you pay the right amount of child support.

Key factors the formula considers:

• Each parent's gross income from all sources
• Mandatory payroll deductions (taxes, Social Security, health insurance)
• The time-share percentage (how many overnights each parent has)
• Hardship deductions (other children from a different relationship)
• Tax filing status

How the FL-150 Affects Spousal Support

Spousal support (alimony) in California is determined differently depending on whether it is temporary or long-term:

Temporary Spousal Support

While a divorce is pending, the court can order temporary spousal support. Most counties calculate temporary support using a guideline formula similar to the child support calculation — typically, the higher earner pays a percentage of the difference between the parties' net incomes. The FL-150 provides the income figures that drive this calculation.

Long-Term (Permanent) Spousal Support

After trial, long-term spousal support is not based on a formula. Instead, the court considers the 14 factors listed in Family Code Section 4320, many of which depend on the financial information disclosed in the FL-150:

• The earning capacity of each party
• The extent to which the supported party contributed to the other's career or education
• The ability of the supporting party to pay
• The needs of each party based on the marital standard of living
• Assets and debts of each party
• Duration of the marriage
• The goal that the supported party become self-supporting within a reasonable time

An accurate FL-150 is your primary tool for demonstrating either your need for support or your inability to pay the amount requested.

How the FL-150 Affects Attorney Fee Awards

Under Family Code Sections 2030 and 2032, the court can order one party to contribute to the other's attorney fees and costs. The purpose is to ensure that both parties have access to legal representation, regardless of income disparity.

The court evaluates attorney fee requests by comparing the FL-150s of both parties. If one party has significantly more income or assets, the court can order them to pay a portion of the other party's attorney fees — even if the lower-earning party has some ability to pay.

This is another reason why accuracy on the FL-150 matters: understating your income to avoid support can backfire if the court orders you to pay attorney fees based on an income it believes you have but did not disclose.

Section-by-Section Overview of the FL-150

The FL-150 is organized into distinct sections across four pages. Here is a structural overview of what each section covers — for detailed, step-by-step FL-150 walkthrough instructions, see our dedicated guide.

Page 1: Employment and Income

The first page captures your employment status, employer information, and income from all sources. You must report gross income (before taxes and deductions) from employment, self-employment, investments, government benefits, and any other sources. If you have multiple jobs, each one must be listed.

This page also asks about changes to your income — whether you recently received a raise, lost a job, or expect your income to change in the near future.

Page 2: Additional Income and Deductions

Page two continues the income disclosure with specific sections for self-employment income (including a profit and loss statement requirement), investment income, and income from other sources. It also captures mandatory payroll deductions like taxes, Social Security, health insurance, and union dues.

Page 3: Monthly Expenses

The expense page itemizes your monthly living costs across 15+ categories: housing, food, utilities, transportation, healthcare, childcare, insurance, laundry/cleaning, education, entertainment, and more. The court uses these figures to assess both your needs and your ability to pay support.

Page 4: Assets, Debts, and Attorney Fees

The final page provides a summary of your assets (bank accounts, retirement accounts, real estate, vehicles), debts (mortgage, loans, credit cards), and attorney fees paid or owed. This section is less detailed than the FL-142 (Schedule of Assets and Debts) but gives the court a quick snapshot of your overall financial position.

How the FL-150 Connects to Other California Forms

The FL-150 does not exist in isolation. It is part of an interconnected system of Judicial Council forms, each serving a specific purpose in the divorce process. For a complete California divorce forms guide, see our comprehensive overview.

Common Misconceptions About the FL-150

Family law attorneys encounter the same misunderstandings about the FL-150 repeatedly. Here are the most dangerous ones:

Misconception 1: "I report my take-home pay"

Wrong. The FL-150 requires gross income — your total pay before taxes, retirement contributions, and other deductions. California's guideline formula handles deductions separately. Reporting net income produces an incorrect support calculation and damages your credibility with the judge.

Misconception 2: "I filed it once, so I'm done"

Wrong. The FL-150 must be filed for every hearing where support is at issue, and it must reflect your current financial situation. An FL-150 from six months ago is stale and may not be accepted by the court. If your income or expenses have changed, you need a new FL-150.

Misconception 3: "My spouse won't see my FL-150"

Wrong. The FL-150 must be served on the other party. It is not a private filing — your spouse (or their attorney) will receive a copy. Additionally, FL-150s are part of the court record, although financial records can be sealed in some circumstances.

Misconception 4: "I can round numbers or estimate"

Dangerous. While minor rounding is expected (to the nearest dollar), the FL-150 is signed under penalty of perjury. The court cross-references your stated income against your attached pay stubs and tax returns. Significant discrepancies — especially those that conveniently lower your income or inflate your expenses — will be caught and will damage your case.

Misconception 5: "The simplified FL-155 is always easier"

Not necessarily. While the FL-155 has fewer fields, it provides less detail for the court. In contested cases, the opposing party can challenge your FL-155 and force you to complete the full FL-150 — meaning you do the work twice. Most attorneys recommend filing the FL-150 from the start.

Consequences of Filing an Inaccurate FL-150

Because the FL-150 is signed under penalty of perjury, inaccurate filings carry real consequences:

• Perjury charges — Intentionally misrepresenting material facts on the FL-150 is perjury, a felony under California Penal Code Section 118. While criminal prosecution for FL-150 perjury is uncommon, it does happen in egregious cases.
• Sanctions under Family Code Section 271 — The court can impose monetary penalties on a party who frustrates the litigation process through inaccurate or incomplete disclosure. Sanctions can be substantial — $5,000 to $50,000 or more in serious cases.
• Imputed income — If the court believes you are deliberately understating your income or are voluntarily underemployed, it can impute income to you — meaning it assigns you an earning capacity higher than what you actually reported. This results in a higher support obligation.
• Credibility damage — Family law judges have long memories. Once a judge catches you in a misrepresentation on the FL-150, your credibility is damaged for every future ruling in your case — including custody decisions, property division, and fee awards.
• Set-aside of judgment — Under Family Code Section 2122, a final divorce judgment can be set aside (reversed) if it was based on materially inaccurate financial disclosure. This can happen years after the divorce is finalized.

The bottom line: accuracy on the FL-150 is not optional. Use actual numbers from your pay stubs, tax returns, and bank statements. If you are unsure about a figure, err on the side of disclosure rather than concealment.