Short answer: Form FL-150, Income and Expense Declaration, is a sworn financial snapshot used in many California family-law matters. It asks about employment and income, deductions, assets, debts, monthly expenses, and support obligations. Complete the current form honestly and consistently with your records; do not omit an irregular payment, inflate an expense, or substitute a calculator estimate for an explanation.
Use the current form and instructions
Download the current FL-150 and read its instructions before completing it. A court, opposing party, or agency may require an FL-150 for support, attorney fees, or another financial request. The exact filing, service, attachment, and update requirements depend on the case and the order. A prior declaration is not a safe template if circumstances or the form have changed.
The form is not the same as the disclosure schedule used to identify all property and debts. It is also not the final decision on support. Its purpose is to present financial information so the court can evaluate a request, response, or other family-law issue. If a question does not fit your situation, follow the instructions and explain rather than leaving material facts unexplained.
What income belongs on FL-150?
Report the income categories requested by the current form, including wages, salary, overtime, bonuses, commissions, self-employment, business income, rental income, interest, dividends, pensions, disability or unemployment benefits, and other recurring or occasional sources when applicable. Use a representative period and explain why a number is unusually high or low.
Attach or identify supporting records when required or useful, such as recent pay statements, tax returns, W-2s, 1099s, profit-and-loss information, benefit statements, and business records. A self-employed person should not report gross receipts as though they were take-home income without accounting for legitimate business expenses and the court’s required method. A person with cash, securities, deferred compensation, or irregular income should describe the source and timing.
Do not omit a second job, a side business, a regular gift, a housing contribution, or an income stream simply because it does not arrive as a paycheck. If income is disputed, disclose what you know and explain the dispute in a declaration or attachment.
What deductions and expenses belong?
The form asks for deductions and monthly expenses, not a wish list. Use actual recurring costs and identify an expense that is seasonal, shared, reimbursed, unusually high, or paid by someone else. Common categories can include housing, utilities, food, transportation, insurance, health care, childcare, education, debt payments, taxes, and other obligations listed on the form.
Do not double count a deduction in both the income section and the expense section. Distinguish a minimum debt payment from a voluntary extra payment. If you recently moved, lost work, incurred medical costs, or changed childcare, state the effective date and provide records.
For support matters, identify existing child or spousal support, health-insurance premiums, mandatory payroll deductions, and other requested inputs as the form requires. A recurring expense may be relevant without being a statutory deduction. The distinction should be reviewed before relying on it in a guideline calculation.
Assets, debts, and household information
Complete the asset and debt questions with enough detail to identify accounts, real property, vehicles, securities, businesses, loans, credit cards, and other significant obligations. The FL-150 is not permission to conceal an asset because it is listed elsewhere. Cross-check it against financial disclosures, bank statements, tax returns, and any current order.
Identify who lives in the household and whether another person contributes to costs when the current form or case requires that information. Do not misstate a roommate, new partner, adult child, or relative’s contribution as your own income or expense. Explain shared arrangements so the reader of the form can understand the actual payment and benefit.
Supporting documents and accuracy
Create a document folder before signing:
- the current order and the request or response;
- pay statements and benefit records;
- the last filed tax returns and relevant schedules;
- bank, investment, retirement, and loan statements;
- rent, mortgage, insurance, childcare, and medical proof;
- business ledgers or profit-and-loss records; and
- a month-by-month payment and expense worksheet.
Reconcile the declaration with the documents. If a number is estimated, label it and explain the basis. If a document is unavailable, say what was requested and when. An unexplained mismatch can undermine credibility even when the underlying figure is accurate.
Common completion mistakes
Do not report a gross business deposit as disposable income, use a monthly average without explaining seasonal work, omit employer-paid benefits, or list a hoped-for parenting schedule as the actual schedule. Do not copy an old expense figure after a move, remarriage, job change, or medical event without updating it. If a spouse pays a bill directly, identify who pays it and whether it is a shared household cost.
Check arithmetic, dates, and units. A weekly expense is not automatically a monthly expense, and an annual premium needs a consistent monthly treatment. Keep an editable copy separate from the signed copy. If you need to correct a filed declaration, ask about the proper amended filing rather than silently replacing the document.
Read the completed form once as if you were the judge: can each important number be explained by a record, and can the reader tell what changed?
When facts change
Update the form when the applicable rules or court order require it. A raise, job loss, bonus, new debt, changed childcare, move, medical condition, or change in household may matter, but it does not automatically modify an existing support order. Calculation, modification, collection, and enforcement are different questions. See how much spousal support might I receive or pay and how is child support modified, collected, or enforced.
A completion checklist
- Download the current FL-150 and read every instruction.
- Identify the purpose, filing date, and response deadline.
- Assemble income records for a representative period.
- List deductions, assets, debts, and monthly expenses without double counting.
- Explain irregular, disputed, shared, or estimated amounts.
- Compare the form with disclosures and the current order.
- Sign only after checking completeness, then serve and file as required.
Statewide California law controls the financial framework, but filing systems and calendars can differ in San Francisco, San Mateo, Santa Clara, Alameda, Contra Costa, Marin, Sonoma, and Napa counties. Check the applicable Superior Court and, when involved, California Child Support Services. Court staff can explain filing mechanics, not how to characterize your facts.
Common questions
Is FL-150 only for child support?
No. It can be used for spousal support, child support, attorney-fee requests, and other family-law financial issues when required.
Can I use last year’s income?
Only if it fairly represents the relevant period and the form or order permits it. Explain current changes and provide current records.
What if my spouse’s form is incomplete?
Preserve the discrepancy, identify the missing information, and ask counsel about a response, request for correction, or discovery. Do not “fix” the other person’s declaration yourself.