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Form FL-150 Guide: Income and Expense Declaration

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Part of our Divorce & Family Law guides.

What is Form FL-150?

Form FL-150 is California’s Income and Expense Declaration. It tells the court and the other party about your income, expenses, property, debts, and household. You may need it for divorce financial disclosures or a case involving support or attorney fees.

To fill it out, gather your financial records, work through the questions in order, attach the documents the form calls for, and review the whole declaration before signing. This guide walks through all 20 numbered items so you can see what each question means and where to find the information it asks for.

Some of the numbers may look similar while answering very different questions. Your paycheck before deductions is different from the amount deposited in your account. A monthly debt payment is different from the balance you still owe. We explain those distinctions as they come up, with examples to make the calculations easier to follow.

Form version: FL-150, revised September 1, 2024. Verified against the current California Courts listing and all four pages of the official form on October 3, 2026. Get the official Form FL-150.

FormExplainer provides general informational guidance about legal and government forms. It does not provide legal advice, assess individual circumstances, or create an attorney-client relationship. For advice about your situation, consult a qualified professional.

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Before You Start: What Should I Gather for Form FL-150?

Have your recent income records, tax information, account and debt statements, and household bills available. They will help you work out the figures on FL-150. Having a record beside you is different from being required to attach or file it.

Documents the form calls for

FL-150 directs you to attach your pay stubs for the last two months and proof of any other income. It also calls for particular attachments if you have additional jobs, investment or business income, certain job expenses, or a special-hardship claim. The attachment checklist below connects each requirement to its question.

The form tells you to bring your latest federal tax return to the hearing. A divorce disclosure exchange has separate document requirements, including tax returns from the last two years. We explain that distinction under what happens after you complete FL-150.

Other records that can help you fill it out

  • A recent court document showing the case number, court location, and names of the parties.
  • Your employer’s contact information, job dates, pay rate, and usual hours.
  • Income records covering the last 12 months, so you can calculate the averages on page 2. Recent pay stubs alone may not show the whole period.
  • Bank and investment statements, property-value information, and loan balances for your assets.
  • Rent or mortgage statements, utilities, insurance bills, child-care costs, and other household expenses.
  • Debt statements showing payment amounts, balances, and the date of the last payment.
  • Support orders and payment records, if applicable; an attorney’s fee agreement and billing statement if the attorney-fee question applies.
  • For a child support case, information about the children’s schedule, insurance, and additional expenses.

This second list is a working checklist, not a direction to attach every bill or statement. A document that is useful for answering a question may separately be required in your disclosure exchange, by another form, or by a court order. Check the instructions for the step you are taking.

Tip: Put records into four groups: income, assets and debts, monthly expenses, and required attachments. Write down the dates each record covers. That simple step can prevent a yearly total from accidentally becoming a monthly figure.

Keep the official form beside the guide. The numbered sections below follow its printed order. The examples are illustrations of the questions and arithmetic; they do not determine what you should report in your own case.

Page 1 — Information about you and your case

The top of the form: Contact information, court, and parties

Party without attorney or attorney. If you represent yourself, enter your name and contact information. The State Bar number and firm fields are for an attorney, not your employer. “Attorney for” identifies the party the attorney represents.

Court information. Use your existing case papers and the court’s official information to confirm the county, addresses, and branch handling your case.

Petitioner, respondent, and other party/parent/claimant. Copy these names and roles from the heading on your existing court papers. Your role does not change because you are filing FL-150. The “other” line is for another party in the case, not a roommate or employer.

Case number. Copy the complete case number and repeat it, along with the party names, where requested on pages 2–4. Leave “For Court Use Only” to the court.

Tip — Keep one reference copy: Put a recent filed document beside your FL-150 so you can copy the case number, party names, and court information consistently. If revealing an address creates a safety concern, ask the self-help center about the appropriate procedure before putting it on papers that may be shared.

1. Employment

Start with your current job or, if you are unemployed, your most recent job.

This section describes the job itself. Page 2 then asks about money you received, including income from sources other than employment.

1a–1c. Enter your employer’s name, address, and phone number.

1d. Occupation. Give your job title or describe the work you do, rather than repeating the employer’s name.

1e–1f. Dates. Give the date the job started. If you are unemployed, question 1f asks when that job ended.

1g. Hours per week. Enter your usual weekly hours. If they vary, explain that.

1h. Pay. Enter your gross pay—pay before taxes—and check whether the amount is monthly, weekly, or hourly. Match the amount to the period it covers. The deposit in your bank account is usually take-home pay, with taxes and other deductions already removed.

Example: Imagine a pay stub shows $2,000 in gross earnings and a $1,550 deposit after taxes and other deductions. The gross amount is $2,000. The $1,550 is net, or take-home, pay. You still need to identify the period that $2,000 covers; it does not become monthly pay just because you are completing a monthly financial form.

The form directs people with more than one job to provide the same information for the other jobs on an 8½-by-11-inch attachment labeled “Question 1—Other Jobs.” It also calls for copies of the last two months of pay stubs, with Social Security numbers blacked out.

Tip — Check the pay-stub labels: Look for gross earnings, pay-period dates, and year-to-date totals. These are different figures. A two-week pay amount should not be presented as one week’s pay. If your payroll period does not match the printed choices, make the period and any conversion clear.

2. Age and education

2a. Give your age. 2b. State whether you completed high school or the equivalent; if not, give the highest grade completed.

2c–2d. Enter the years of college and graduate school you completed and any degrees you received.

For example, two years of college without a degree is different from completing a two-year degree. The form asks about both attendance and degrees.

2e. List professional or occupational licenses and vocational training, such as training for a trade or job.

3. Tax information

3a. Tax year last filed. This is the year covered by your most recently filed tax return, not necessarily the year you sent it. For example, a return filed in 2026 may cover tax year 2025.

3b. Filing status. Use your tax records to identify your filing status: single, head of household, married filing separately, or married filing jointly. For a joint return, also give the other filer’s name. These are tax categories, so do not choose one simply from your current living arrangement.

3c. State returns. Identify California and any other state where you file state tax returns.

3d. Exemptions, including yourself. The current form still uses this tax term. Do not assume it means the number of people in your home or automatically substitute a withholding figure from your paycheck. If your tax records do not provide a clear corresponding number, ask your tax preparer or the family law facilitator how to address this field. This guide does not prescribe a number or decide who may claim a dependent.

Tip — Use the return itself: Keep the filed return, its tax year, and the preparer’s contact information handy. If your present tax situation differs from the return, identify the difference when seeking help instead of silently treating the two as identical.

4. Other party’s income

Estimate the other party’s gross monthly income—income before taxes—and explain what you based the estimate on. The form asks for both the amount and how you arrived at it.

Use information you actually have. An estimate based on a recent pay stub is different from one based on an old job’s salary. Say where the information came from and how current it is.

Watch out: “I do not know” and “the other person earns nothing” are different answers. Do not enter zero merely because you do not know the amount. If you cannot make a supported estimate, ask the self-help center how to explain the missing information.

Additional pages and your declaration

The bottom of page 1 provides an attachment count. When an answer needs more space, the form calls for an 8½-by-11-inch sheet with the question number before the answer. Count the pages you attach and check that each extra answer can be matched to its question.

How do I sign FL-150?

Print your name, date, and sign the declaration at the bottom of page 1 after reviewing all four pages and your attachments. You are signing under penalty of perjury for the whole form, not just page 1. The attorney signature on page 3 serves a different purpose.

If someone helped you type the answers, read the finished version yourself before signing.

Page 2 — Income, deductions, and assets

Repeat the case information at the top. Read the document instruction above question 5: attach the last two months of pay stubs and proof of other income, and take your latest federal tax return to the hearing. The distinction between attachments and hearing documents matters. See Additional Help on documents and tax returns.

5. Income

Report your income in the categories printed on the form, using both the last month and average monthly columns. Wages are only one kind of income; the other rows ask about support, benefits, retirement payments, and other sources.

How do I calculate average monthly income on FL-150?

Add the income you received in each category during the last 12 months, then divide that category’s total by 12. Calculate each row separately.

The “last month” column asks about just one month, so it may differ from the average.

Example: If you received $6,000 in commissions during the last 12 months, the monthly average for commissions is $500. That remains the 12-month average even if the commissions arrived in only three of those months. Dividing by three would answer a different question.

Watch out: A year-to-date total may cover less than 12 months. Check the dates on your records rather than assuming the total at the bottom of your newest pay stub is the total the form needs.

Which income goes in each row?

5a. Salary or wages. Pay from employment before taxes. Use payroll records to separate regular wages from amounts reported in the following rows.

5b. Overtime. Overtime earnings before taxes. Pay stubs may show overtime separately from regular earnings.

5c. Commissions or bonuses. Report these payments in their own row for the periods requested. An occasional bonus can produce very different last-month and average figures.

5d. Public assistance. The form’s examples are TANF (Temporary Assistance for Needy Families), SSI (Supplemental Security Income), and GA/GR (General Assistance or General Relief). It also includes a “currently receiving” checkbox. Use the program name on the benefit notice. The form asking for a benefit does not itself tell you how that benefit will be treated in a support decision.

5e. Spousal support. This row is about support received, with boxes identifying whether it comes from this marriage or a different marriage. The “federally taxable” checkbox has a footnote explained below.

5f. Partner support. Identify support received from this domestic partnership or a different domestic partnership, as requested.

5g. Pension or retirement fund payments. Report payments you received from the fund. The money still held in the account is an asset, not a monthly pension payment, even if both figures appear on the same statement.

5h. Social Security retirement. The form specifically excludes SSI from this row. SSI appears in the public-assistance examples in 5d.

5i. Disability. The choices identify Social Security disability other than SSI, State Disability Insurance (SDI), and private insurance. Check the benefit statement to identify the program; similar names do not make the programs interchangeable.

5j–5k. Unemployment compensation and workers’ compensation. These have separate rows. Use records from the agency or insurer that paid the benefit.

5l. Other. Describe the source of other income you report here. The form gives military allowances and royalty payments as examples.

Tip: If you are looking at your pay stub, check whether total gross earnings already includes overtime or bonuses. Separate those amounts into the form’s rows so you do not count the same payment twice. Keep your calculation with your records.

6. Investment income

6a. Dividends and interest. These are payments earned on investments or deposits. An account statement can show both its balance and the interest it paid; those numbers answer different questions.

6b. Rental property income. Keep track of the rent collected and the property’s cash expenses separately. The amount left in the bank account alone may not show both.

6c. Trust income. This asks about income received from a trust. A trust statement or distribution record can help identify the payment. If you cannot tell what a distribution represents, get help interpreting the record.

6d. Other. Describe other investment income you report so the source is clear.

Use the last-month and average-monthly columns. Attach the schedule the form requests, showing gross receipts minus cash expenses for each piece of property. Here, a “schedule” is an organized breakdown. “Gross receipts” means the money received before subtracting those expenses.

Tip: Keep each rental property’s receipts and cash expenses together, with the property and dates identified. A tax-return profit or loss may include different accounting items. If expenses, depreciation, or losses are unclear or disputed, get help interpreting them.

7. How do I report self-employment income?

Report income from all your businesses after business expenses, with separate figures for last month and the monthly average. The money customers pay your business is not necessarily the amount left after its expenses.

Give your role in the business, its name, how many years you have been in it, and what it does. For “type,” a description such as landscaping or bookkeeping explains more than the business name alone.

Provide the requested last-month and average-monthly amounts. The form calls for a profit-and-loss statement for the last two years or a Schedule C from your last federal tax return, with your Social Security number blacked out. It also asks for the business information for each business if you have more than one.

A profit-and-loss statement summarizes business income and expenses over an identified period. Schedule C is the federal tax schedule for profit or loss from a sole-proprietor business. Not every business files Schedule C.

Example: Suppose a business receives $8,000 during a month and has $3,000 in business expenses. The arithmetic leaves $5,000 after those expenses. That example shows the difference between receipts and income after expenses; it does not decide which costs a court will accept as business expenses in your case.

Moving money from a business account into a personal account is not, by itself, a calculation of business profit. Keep your business records, transfers, and personal spending distinct so you can explain what the figures represent.

For a focused walkthrough of variable receipts, business expenses, 12-month averaging, current versus historical records, and when professional judgment is needed, see how to report self-employment or irregular income on FL-150.

Watch out: Check the business name and dates on your records. The two-year profit-and-loss attachment does not change the instruction to use the last 12 months for the monthly average. If a loss, expense, or distribution is unclear or disputed, get accounting or legal help with that specific question.

8. Additional income

This question concerns one-time money received during the last 12 months. It asks for the source and amount and gives lottery winnings and inheritance as examples. Describe the receipt accurately. Reporting it here does not decide whether it is taxable, belongs to one spouse, or counts toward a particular support calculation.

An inheritance can be a one-time receipt even if you put the money in savings and still have it months later. The date and source explain the receipt; the asset section asks about what you hold. Do not turn a one-time amount into a recurring paycheck merely because it remains available to you.

9. Change in income

This question asks whether your financial situation changed significantly in the last 12 months and why. A change in employment, hours, or a source of payments may explain why last month differs from the average.

For example, if your hours dropped two months ago, the 12-month average may still reflect many months at the old schedule. A short explanation of when the hours changed helps the reader understand why the columns differ. Keep the actual history visible instead of changing the averaging method to make the numbers match.

Tip: Note when the change happened and which records show it. A short, factual timeline can make your explanation easier to follow.

10. Deductions

Item 10 asks for the specific deductions listed here, using the last month column. It does not ask you to copy every amount withheld from a paycheck or every deduction on your tax return.

Read each row before entering a number. An amount can reduce your take-home pay without fitting one of these categories. The retirement line is a good example: it expressly leaves out several familiar payroll and savings items.

10a. Required union dues. Dues you are required to pay to a union.

10b. Required retirement payments. The printed field expressly excludes Social Security, FICA, 401(k), and IRA payments. “It comes out of my paycheck” does not, by itself, answer whether a payment fits this field.

10c. Health insurance premiums. The total monthly amount for medical, hospital, dental, and other health insurance premiums. Premiums pay for insurance coverage; they are different from a bill or copayment for treatment.

10d. Child support paid for children from other relationships. This is for child support you pay for children from another relationship, not support for the children in this case. Keep the payment records handy.

10e. Court-ordered spousal support paid from a different marriage. This is about support you pay, unlike the received-support row in 5e. The federal tax checkbox is tied to the footnote.

10f. Court-ordered partner support paid from a different domestic partnership. Enter payments you make under that order, rather than support you receive.

10g. Necessary job-related expenses not reimbursed by your employer. Attach an explanation labeled “Question 10g,” describing the expense and how much was not reimbursed.

The federal tax footnote for 5e and 10e. The form ties these boxes to a support order or judgment executed by the parties and court before January 1, 2019, or a court-ordered change that preserves taxable-to-recipient and deductible-to-payor treatment. Read the actual order and any later changes. The boxes address federal tax treatment; this guide does not determine how your particular order is taxed.

Tip — Match each deduction to a record: Payroll detail, insurance statements, support-payment histories, and reimbursement records can help explain the amount and category. Keep an unclear deduction on your list of questions for the facilitator or your adviser.

11. Assets

The income questions asked what money is coming in. This section asks what you currently own or hold, such as money in an account or property. Enter total values here, not monthly income.

11a. Cash and deposit accounts, including checking, savings, credit-union, and money-market accounts.

11b. Stocks, bonds, and other assets you could easily sell. This is about the asset’s value, distinct from interest or dividends reported as income.

11c. All other real and personal property. Real property means land and buildings; personal property includes things such as vehicles and belongings. Estimate the current fair market value, then subtract the debts owed. You are looking at what the property is worth now, not simply what you paid for it.

Example: If a vehicle has an estimated current market value of $15,000 and $6,000 remains owed on its loan, subtracting the debt leaves $9,000. That illustrates the value-minus-debt calculation. It does not decide ownership or how to divide an asset between parties.

Tip: Keep dated account statements and the basis for your value estimates together. If ownership, value, access, or the debt is disputed, get help explaining that issue. A value-minus-debt calculation does not settle whether property is community or separate, or who owns what share.

Page 3 — Household, expenses, debts, and attorney fees

12. The people who live with you

List the people who live with you, using the requested name, age, relationship, gross monthly income, and yes-or-no answer about contributing to household expenses. This is not limited to children or people named in the court case.

Include roommates as well as children or other family members who live with you.

“Gross monthly income” and “pays some of the household expenses” are different questions. Someone’s total income is not the same as the amount they contribute toward rent or bills. Question 13s separately asks for the amount of expenses paid by others.

Suppose a household member earns $3,000 before taxes and contributes $500 toward the bills. Their gross income and contribution are different amounts. Do not automatically copy $3,000 into expenses paid by others, or treat all of that person’s earnings as your own wages.

If you do not know a household member’s income, do not invent a figure or treat it as zero. Make the missing information clear. Listing the person does not, by itself, determine how their finances affect support.

13. What expenses do I list?

List your average monthly expenses in the printed categories, from housing and food to transportation, insurance, and debt payments. Use your bills and records to check what belongs in each category and what period the amount covers.

First, tell the reader what kind of figures you are giving: estimated expenses, actual expenses, or proposed needs. An estimate is an approximation. An actual expense reflects a cost you have. A proposed need describes what you are proposing, which may differ from what you spend now.

For example, your current rent bill and an estimate for a home you have not moved into are different kinds of information. Keep that difference clear. If you are unsure how to present a mix of current expenses and proposed needs, ask the facilitator or your attorney.

13a(1). Rent or mortgage. Identify the housing payment. For a mortgage, the form also asks for average principal and interest. Principal is the part paid toward the loan balance; interest is the charge for borrowing.

13a(2)–(4). Property taxes, home or renter’s insurance, and maintenance or repairs. These are separate housing categories. The insurance line says “if not included above.” Check your mortgage statement for amounts already collected with the payment.

Watch out: A mortgage payment may include money collected for property taxes and insurance, often called escrow. Look at the statement’s breakdown. If those amounts are already included in the housing total you use, adding them again would overstate the monthly expense. Keep your calculation clear enough to show each cost once.

13b. Health-care costs not paid by insurance. These are your out-of-pocket treatment costs, such as copayments, rather than premiums for insurance coverage.

13c. Child care. Child-care expenses in your monthly budget.

13d–13e. Groceries and household supplies; eating out. The form separates food and supplies bought for home use from eating-out costs.

13f–13g. Utilities; telephone, cell phone, and e-mail. Utilities include the printed examples of gas, electricity, water, and trash. Communications expenses have their own line.

13h–13i. List laundry and cleaning costs, then clothing costs.

13j–13k. List education expenses in 13j, and entertainment, gifts, and vacation costs in 13k.

13l. Auto expenses and transportation. The examples include insurance, gas, repairs, and bus travel. Check where a loan payment is listed so it is not counted again when debt payments carry over from question 14.

13m. Insurance. This is for insurance such as life or accident coverage. The line specifically excludes auto, home, and health insurance.

13n. Savings and investments. Monthly amounts put toward savings and investments, distinct from account balances in question 11. 13o. Charitable contributions. Amounts for charitable giving.

13p. Monthly payments listed in item 14. Carry the total of those monthly payments to this line. The balances still owed are not monthly payments.

13q. Other. Name the expense you are reporting so the amount is understandable.

13r. Total expenses. Add the expense amounts in 13a–13q. The form expressly says not to add the mortgage principal and interest breakdown again: those are already components of the mortgage payment.

13s. Expenses paid by others. Enter how much of your listed expenses someone else pays, not that person’s entire income. Keep track of which bill was paid, who paid it, and the amount.

Tip: For each expense, note the amount, period covered, who pays it, and whether it is actual or estimated. Convert an annual bill to a monthly amount rather than treating the full yearly charge as a monthly cost.

Example: A $600 annual expense has a monthly equivalent of $50. That is different from treating the entire $600 as a cost that repeats every month. For variable expenses such as utilities, several months of bills can help you make a supportable estimate; keep the period you used with your working figures.

14. Installment payments and debts not listed above

In Paid to, name the person or company you owe. Under For, say what the debt is for. Amount is the payment that goes into the monthly total at 13p; Balance is how much you still owe. Then give the date of your last payment.

These columns answer different questions. A $100 monthly payment on a $2,000 balance is not a $2,000 monthly expense. The heading also says debts “not listed above,” so check for duplication with the earlier expense entries.

A debt statement may also show new purchases, interest, a minimum payment, and the amount you actually paid. Read those labels separately. If a payment covers costs already listed elsewhere in your budget, check for overlap before adding the debt-payment total.

Tip: If your required payment and the amount you actually paid differ, keep both clear in your working notes. Your statement and payment history can help explain the difference.

15. Attorney fees

Complete this section if either party is requesting attorney fees, even if the request came from the other person. It asks about your attorney’s charges and how you have paid them.

15a. Amount already paid to your attorney for fees and costs. 15b. Source of that money. 15c. Fees and costs still owed. 15d. The attorney’s hourly rate.

For example, paying a lawyer $2,000 from savings and still owing $750 involves three distinct facts: the amount paid, where it came from, and the unpaid balance. The hourly rate is another separate figure. Your fee agreement and current bill can help you keep those entries straight.

The confirmation immediately below is for the attorney’s name and signature. It is not a second general signature line for you. Your declaration appears at the bottom of page 1. If you do not have an attorney and the fee question applies, ask the self-help center how to address the relevant entries.

Page 4 — Child support information

Complete this page only if your case involves child support. It asks about the children, their time with each parent, insurance, expenses, and special hardships. The page gathers that information; it does not calculate a support amount.

16. Number of children

16a. The number of children under 18 you have with the other parent in this case. This is different from the list of everyone living in your home in question 12.

16b. Give the percentage of the children’s time spent with you and the other parent. If you are unsure of the percentages or they have not been agreed on, the form lets you describe the parenting schedule. You do not have to invent a precise percentage to avoid explaining the schedule.

Tip — Keep a calendar handy: Use your schedule and records to describe the arrangement accurately, including differences between children if necessary. Clearly distinguish an actual arrangement from a proposed one.

17. Children’s health-care expenses

17a. Say whether you can get health insurance for the children through your job. The question asks whether it is available, not just whether they are enrolled.

17b–17c. The insurance company’s name and address.

17d. Give the monthly cost of the children’s coverage, or what it would cost, without the amount your employer pays. This is the insurance premium; uninsured medical expenses go in 18b.

For example, a benefits statement might show that the employer pays part of the premium and you pay the rest through payroll. The question asks for the children’s cost without the employer-paid amount. If the statement only shows one family total, ask the benefits administrator for a breakdown instead of dividing it arbitrarily among family members.

18. Additional expenses for the children in this case

Report the additional expenses for the children in this case as monthly amounts. The four lines separate work-related child care, uninsured health care, visitation travel, and educational or other special needs.

18a. Child care that allows you to work or receive job training. 18b. Children’s health care not covered by insurance. 18c. Travel expenses for visitation. 18d. Educational or other special needs, with space to specify those needs.

These entries concern the children in this case. If you also listed an expense in your household budget on page 3, use the same amount and description for the same period. Page 4 asks for the child-specific details; it does not tell you to add the expense to page 3’s total a second time.

19. Special hardships

Item 19 asks about the specific financial hardships listed below. Give the monthly amount and number of months, and attach supporting documents, including relevant court orders.

19a. Extraordinary health expenses not included in 18b. 19b. Major losses not covered by insurance.

19c(1). Expenses for your minor children from other relationships who live with you. 19c(2). Their names and ages. 19c(3). Child support you receive for those children.

Then explain why the expenses you listed create extreme financial hardship. Connect your explanation to the amount, how long it is expected to continue, and the documents supporting it.

Watch out: A difficult expense does not automatically qualify for a hardship adjustment. The court decides how the circumstances you describe affect support.

20. Other information concerning support

Use this space for other information you want the court to know about support in your case. Keep the explanation connected to that subject. If it will not fit, continue it on an attachment labeled with the question number.

Before signing, read this explanation alongside your financial figures. Check that they tell the same story rather than giving conflicting amounts or accounts.

What Do I Attach to FL-150?

Attach the income proof and any question-specific documents that apply to you. The official form calls for the following; a court order or the process you are completing may require additional material.

  • Pay stubs from the last two months and proof of any other income. These are the general instructions at the top of page 2. Page 1 also calls for the two months of pay stubs.
  • Other jobs: provide the same employment information on an 8½-by-11-inch sheet labeled “Question 1—Other Jobs.”
  • Investment income: item 6 calls for a schedule showing gross receipts minus cash expenses for each piece of property.
  • Self-employment: item 7 calls for a profit-and-loss statement for the last two years or Schedule C from your last federal tax return. Provide the requested information for each business.
  • Unreimbursed necessary job expenses: attach the explanation requested in item 10g and label it “Question 10g.”
  • Special hardships: attach documentation, including relevant court orders, for the circumstances reported in item 19.
  • Answers that need more room: use 8½-by-11-inch sheets and put the question number before each continued answer, as page 1 directs.

Do I need to attach pay stubs?

Yes. FL-150 calls for copies of your pay stubs from the last two months, with Social Security numbers blacked out. It also asks for proof of other income. Look at the period each stub covers so you do not accidentally provide only two paychecks when those checks cover less than two months.

If you do not receive pay stubs—for example, because you are self-employed—do not make up a payroll record. Use the form’s instructions for your source of income. If you cannot obtain a required record, ask the self-help center how to explain the missing document and what proof can be used.

Keep the attachments readable and connected to your answers

Keep each attachment clearly connected to its question and count the attached pages in the space on page 1. Save a complete copy of what you submit or exchange.

Follow the form’s directions to black out Social Security numbers, including on pay stubs and the tax materials it identifies. The California Courts support instructions also tell readers to black out bank account numbers. Check the copies you will share or file, while keeping your original records intact.

Watch out: The general instruction to bring your latest federal tax return to the hearing is different from an instruction to attach the entire return to FL-150. Item 7 has its own Schedule C option, and divorce disclosures have their own tax-return exchange requirements.

Additional Help

Why are “last month” and “average monthly” different on FL-150?

One is a single month; the other spreads the last 12 months’ receipts across 12 months. For example, a hypothetical $1,200 bonus received during that period contributes $100 to the average-monthly bonus figure. If none was received last month, that row’s last-month amount is zero. This illustrates the form’s arithmetic, not a support calculation.

The calendar year’s year-to-date figure may cover fewer than 12 months. Check the dates before using it. See question 5.

Why does FL-150 ask about a roommate’s or new partner’s income?

Item 12 asks who lives with you, how much they earn, and whether they help pay household expenses. It is not limited to people involved in the court case. Item 13s then asks how much of your expenses someone else pays.

A roommate’s or partner’s entire income is not automatically your income. Keep their earnings separate from what they contribute to bills. See question 12.

What does “amount of expenses paid by others” mean?

It means the portion of your listed expenses that someone else pays. You are reporting their contribution to those bills, not their whole income.

Keep a record of the bill, payer, amount, and period. If the arrangement is a loan, reimbursement, or disputed support payment, get help describing it accurately; calling it a “contribution” does not settle its legal treatment. See question 13s.

Do I attach my tax return to FL-150, or take it to court?

The form’s general page-2 instruction is to attach the last two months of pay stubs and proof of other income, and take the latest federal tax return to the hearing. Question 7 separately calls for a two-year profit-and-loss statement or Schedule C from the last federal return. That specific Schedule C instruction is different from attaching your entire return.

California Courts’ support instructions likewise distinguish income attachments from the tax return brought to court. A divorce disclosure exchange separately involves financial documents shared with the other party. Follow the instructions for your process and any applicable court order; do not treat every record you gather as a public filing. See filing versus sharing.

What is a profit-and-loss statement, and where do I find Schedule C?

A profit-and-loss statement, sometimes called a P&L, sets out business income and expenses for a stated period. Your bookkeeping system, bookkeeper, or accountant may provide it. Check the business name and dates on the report.

Schedule C is part of a federal tax return when that schedule was filed for a sole-proprietor business. Look in your complete saved return or request the filed copy from your tax preparer. The IRS Schedule C page explains the schedule, but a blank downloaded form is not your previously filed return. If your business uses a different tax form, ask what records are appropriate rather than creating a Schedule C simply for FL-150. See question 7.

What is the difference between actual expenses, estimated expenses, and proposed needs?

Actual expenses reflect your costs, estimated expenses are approximations, and proposed needs describe what you are proposing. A current bill and a proposed future cost are different kinds of information.

Keep the records or calculations behind each figure and identify the period it covers. See question 13.

Do I file FL-150 with the court or give it to the other party?

For divorce disclosures, you exchange the financial packet with the other party rather than filing that packet with the court. For a support proceeding, FL-150 generally must be filed with the court and served on the other parties. These are different uses of the same form.

Start with the purpose of your paperwork. If you are exchanging divorce disclosures, use the disclosure instructions. If you are asking for or responding to a support order, use the instructions for that request. See What Happens After I Complete FL-150? for the difference and links to the official procedures.

How is FL-150 different from FL-155?

FL-155 is a Financial Statement (Simplified). Some people can use it in a child support proceeding if they meet its requirements. It is not a shorter substitute everyone can choose. Read the use instructions on the official FL-155 form before substituting it.

Under California Rule of Court 5.260, FL-155 is not appropriate for proceedings to determine or modify spousal or domestic partner support, family support, or attorney fees and costs. If you are unsure which form applies to your request, the family law facilitator or self-help center can help you identify it.

What Happens After I Complete FL-150?

Review and sign the declaration, then follow the filing and service instructions for the reason you completed it. FL-150 is used in more than one process, so there is no single “always file it” or “never file it” rule.

Do I need to file FL-150 with the court?

For a support hearing, both parties generally must file and serve a current FL-150, subject to the exceptions in California Rule of Court 5.260. A person requesting support includes it with the Request for Order (FL-300); a person responding includes it with the Responsive Declaration to Request for Order (FL-320). Some child support cases permit FL-155 instead.

For attorney-fee requests based on financial need covered by Rule 5.427, both parties must file and serve a current FL-150. Other required request or response papers accompany it. Completing the financial form alone does not make the request for you.

How recent does my FL-150 need to be?

Under California Rule of Court 5.260, “current” means completed within the past three months provided no facts have changed. An important change in income or expenses can mean an older declaration no longer gives current information even though it is less than three months old.

What if I am exchanging divorce financial disclosures?

For the divorce disclosure exchange, you give the financial forms and supporting records to the other party rather than filing that disclosure packet with the court. You then file a separate form to show that you completed the disclosure step.

California Courts’ gather-and-share instructions identify FL-140, FL-150, and either FL-142 or FL-160, along with the supporting records. The records include tax returns from the last two years, proof of income for the past two months, and documents showing what you own and owe. These disclosure requirements are broader than just filling in the income figures on FL-150.

The financial-disclosure overview gives the preliminary-disclosure deadlines: within 60 days after filing the Petition for the petitioner, or the Response for the respondent. That is a deadline for that particular disclosure step, not a general deadline that applies every time someone uses FL-150.

The official gather-and-share instructions explain having another adult, age 18 or older and not a party to the case, mail the disclosure copies. If disclosures go with the initial Petition and Summons, the initial papers must be served in person. Follow the instructions for your stage of the case rather than assuming an email or an informal handoff completes service.

Check the procedure before sending the paperwork

Filing means giving papers to the court. Service means providing them to the other party using the required procedure. They are separate steps, and doing one does not automatically do the other.

For a support request, confirm the filing method, service method, deadline, copies, and proof of service that apply to the request or response. Those details can depend on the papers involved, hearing date, court orders, and local procedures. Do not use the divorce-disclosure mailing instructions as a substitute for the instructions for serving a support request.

Keep a complete copy of your signed form and attachments, any filed-stamped copies, and proof of service. If you have a hearing, remember the form’s direction to bring your latest federal tax return. The court’s self-help center can help you identify the correct process and local instructions.

Before you finish

  • Confirm the form revision and repeat the correct case information on each page.
  • Check whether each amount is gross pay, income for a specified period, a monthly payment, an expense, or an asset/debt balance.
  • Check for accidental duplication within totals, especially payroll components, mortgage principal and interest, and debt payments.
  • Match required attachments to their question numbers, check the page count, and review copies for Social Security numbers and other private information.
  • Review the entire form and attachments before signing the page-1 declaration. Leave the attorney confirmation to the attorney.
  • Confirm filing, service, hearing-document, and local requirements for the particular process you are completing.

Official Sources and Help

This guide follows the current California Courts FL-150 listing and the four-page official form, revised September 1, 2024. Check the official listing again before using the form in case it has changed.

If you need help identifying forms or court procedures, find your court’s self-help center. If you need advice about disputed income, property ownership, support, or what position to take, consult a qualified family law attorney. Tax and accounting questions may also require help from the appropriate professional.

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