California Form CR-110 is the Judicial Council form titled “Order for Victim Restitution,” and you fill it out by entering the case caption, identifying the defendant and each victim, listing the dollar amount of every loss, selecting the statutory authority under California Penal Code § 1202.4, and signing it for the judge’s order. The form turns a criminal sentence into a money judgment that the victim can enforce like any civil collection action.
Crime victims in California recovered more than $60 million in direct restitution collected through the Department of Corrections and Rehabilitation in a single recent fiscal year, yet most never see full payment because the paperwork is filed wrong. Form CR-110 is the difference between a paper promise and an enforceable judgment.
Here is what you will learn in the next few minutes:
- 📝 How to complete every line, box, and checkbox on Form CR-110 without errors
- ⚖️ Why Marsy’s Law and Penal Code § 1202.4 make restitution mandatory in almost every case
- 💰 How to convert your CR-110 into a civil judgment using companion form CR-111 and abstract EJ-001
- 🚫 The seven most common mistakes that get CR-110 orders rejected or reversed on appeal
- 📚 Which cases (Giordano, Foalima, Sy) control restitution disputes and how to use them
What Form CR-110 Actually Is
Form CR-110, officially titled “Order for Victim Restitution,” is a one-page mandatory Judicial Council form approved for use under California Rules of Court, rule 1.31. The current revision is dated January 1, 2023, and you can download the fillable PDF directly from the Judicial Council forms library. The form is mandatory, which means a court cannot substitute a local form or a hand-typed order in its place.
The form does one job. It records the trial court’s order that a criminal defendant must pay a specific dollar amount to a named victim as direct restitution. The order is rooted in the California Constitution itself, because Article I, § 28(b)(13) gives every crime victim the right to restitution from every convicted wrongdoer.
The consequence of skipping CR-110 is severe. Without a signed CR-110 in the file, the county collections unit and the Franchise Tax Board cannot intercept the defendant’s tax refund, and the victim cannot record an abstract under Code of Civil Procedure § 697.310. A common misconception is that an oral pronouncement at sentencing is enough, but the Second District has reversed orders that were never reduced to a written CR-110.
Who Uses CR-110 and Why
Three groups touch this form. The deputy district attorney or victim-witness advocate prepares the draft, the judge signs it at sentencing or at a later restitution hearing, and the clerk files the original and serves a copy on the defendant under Penal Code § 1202.46, which keeps the court’s jurisdiction open to amend the amount later.
Defendants need to read the form because it controls how much they owe, when interest starts running at the statutory 10% rate, and what property a sheriff’s levy can reach. Victims and their attorneys use the form as the foundation for every later collection step, including wage garnishment under a Wage Garnishment Order WG-002 and bank levies under EJ-130.
Insurance carriers and the California Victim Compensation Board also rely on CR-110. When the Board pays a victim’s medical bills, the Board steps into the victim’s shoes by subrogation under Government Code § 13963, and the Board’s name appears on the CR-110 as a payee alongside the original victim.
The Statutory Backbone: Penal Code § 1202.4
Penal Code § 1202.4(f) is the engine of the entire form. It declares that “in every case in which a victim has suffered economic loss as a result of the defendant’s conduct, the court shall require that the defendant make restitution to the victim or victims in an amount established by court order.” The word shall removes the judge’s discretion to refuse restitution, and a 2017 amendment made the duty survive even a probation revocation.
Subsection (f)(3) lists the categories of recoverable loss, and the CR-110 mirrors that list almost word-for-word. Recoverable items include the value of stolen or damaged property, medical expenses, mental health counseling, lost wages, lost profits for businesses, relocation expenses for domestic violence survivors, interest at 10% per year from the date of loss, and reasonable attorney fees and collection costs.
The consequence of leaving a category off the form is real. In People v. Foalima (2015) 239 Cal.App.4th 1376, the appellate court held that a restitution award not supported by a specific factual finding on the record cannot stand, so each line on CR-110 must trace back to evidence in the probation report or the restitution hearing transcript.
A common misconception is that the People must prove losses beyond a reasonable doubt. They do not. Under People v. Giordano (2007) 42 Cal.4th 644, the prosecution’s burden is only a preponderance of the evidence, and once the victim makes a prima facie showing the burden shifts to the defendant to disprove the amount.
Walking Through CR-110 Line by Line
The form looks short, but every box has a consequence. Below is a section-by-section walkthrough using the January 1, 2023 revision posted on the California Courts forms portal.
Caption Box (Top of Form)
The top-left caption requires the name, address, and State Bar number of the attorney or party submitting the form, usually the deputy district attorney. Skip this and the clerk will reject the filing under Local Rule 2.1.5 in most counties. Below the attorney block, enter the full name of the Superior Court, the street address of the courthouse, and the branch name (for example, “Superior Court of California, County of Los Angeles, Clara Shortridge Foltz Criminal Justice Center”).
The right-hand caption is reserved for the clerk. Do not write a case number there yourself unless you are filing the original at sentencing; the clerk stamps it. The consequence of guessing a case number is that the order ends up in the wrong file, and the defendant gets a windfall when the collections unit cannot locate the judgment.
A practical tip: copy the caption verbatim from the charging document or the abstract of judgment CR-290. Mismatched captions are the single most common reason a CR-110 fails to record at the County Recorder’s office when you later file an Abstract of Judgment EJ-001.
Item 1: People v. Defendant
Item 1 asks for the defendant’s full legal name exactly as it appears on the felony complaint or misdemeanor citation, plus any aliases. Aliases matter because the Franchise Tax Board Court-Ordered Debt program matches names against tax records, and a missing alias means a missed refund interception. Enter the defendant’s California Department of Corrections (CDCR) number if the defendant is already in custody.
The consequence of misspelling the name is that the abstract of judgment will not index correctly at the County Recorder, and the lien on the defendant’s real property will be invisible to a future title search. Always pull the spelling from the California Law Enforcement Telecommunications System (CLETS) printout if available.
A common misconception is that you can just write “Defendant” or “John Doe.” You cannot. The form is a money judgment, and money judgments must identify the judgment debtor with the same precision a civil complaint requires under Code of Civil Procedure § 425.10.
Item 2: Hearing Date and Findings
Item 2 records the date the court heard the restitution issue, the department, and the judicial officer. Check the box that reflects whether restitution was ordered at sentencing, at a separate restitution hearing under Penal Code § 1202.46, or by stipulation of the parties.
The court must check the box stating it found “compelling and extraordinary reasons” if it orders less than full restitution, because § 1202.4(g) requires those reasons to be stated on the record. Failing to check this box when the amount is reduced is reversible error under People v. Giordano.
Item 3: Victim and Amount Table
Item 3 is the heart of the form. It is a multi-row table that lists each victim’s name, the category of loss, and the dollar amount. Use one row per category per victim. If the same victim suffered medical bills and lost wages, that is two rows, not one combined entry. Round each amount to the penny; the Department of Corrections Office of Victim and Survivor Rights will reject rounding to the dollar.
Categories pulled directly from § 1202.4(f)(3) include:
- Stolen or damaged property at replacement cost
- Medical expenses (attach itemized bills as Exhibit A)
- Mental health counseling at the reasonable and necessary rate
- Lost wages supported by an employer letter or pay stubs
- Lost business profits proven by tax returns or QuickBooks reports
- Relocation costs for domestic violence victims under § 1202.4(f)(3)(I)
- Interest at 10% from the date of loss, not the date of sentencing
- Attorney fees and collection costs under § 1202.4(f)(3)(H)
The consequence of lumping categories together is that the defendant can challenge the entire row on appeal, and People v. Sy (2014) 223 Cal.App.4th 44 held that a restitution award must be itemized enough to allow meaningful appellate review.
Item 4: Joint and Several Liability
Item 4 lets the court check a box making co-defendants jointly and severally liable. This is critical in gang cases, fraud rings, and DUI accidents with multiple drivers. The legal effect is that the victim can collect the full amount from any one defendant, and that defendant then has a contribution claim against the others under Civil Code § 1432.
Forget to check this box and the victim must chase each defendant separately. The misconception that joint liability is automatic is wrong; the Fourth District has held that joint and several liability must be expressly ordered on the face of CR-110.
Item 5: Payment Schedule and Probation Conditions
Item 5 sets the payment terms. The court can order a lump sum due immediately, monthly installments, or a payment from prison wages at the rate set by 15 CCR § 3097. If the defendant is on probation or mandatory supervision, payment becomes a condition of supervision, and nonpayment without a willful failure finding cannot be the sole basis for revocation under Bearden v. Georgia (1983) 461 U.S. 660.
The consequence of leaving the schedule blank is that the entire amount is due immediately, which triggers interest at 10% from the date of the order under CCP § 685.010. Some defendants prefer this because the lump sum simplifies bankruptcy planning, but most should request installments.
Item 6: Reservation of Jurisdiction
Item 6 is the reservation-of-jurisdiction box. Always check it. Section 1202.46 lets the court keep jurisdiction to amend the amount later if new losses come to light, such as continuing medical bills or a delayed insurance subrogation claim. Failing to check this box closes the door on amendments after sentencing.
A real-world example: a victim of an aggravated battery has two surgeries within the first year, but a third surgery becomes medically necessary 18 months later. With the box checked, the court can amend CR-110 to add the third surgery’s cost. Without it, the victim must sue civilly and pay a new filing fee.
Item 7: Signature and Date
The final item is the judge’s signature, the date, and the printed name of the judicial officer. The clerk’s certification follows. An unsigned CR-110 is not a court order, and the California Department of Corrections Restitution Unit will refuse to deduct from inmate trust accounts without a signed copy.
Three Real-World Scenarios
Scenario 1: DUI Property Damage
| Action on CR-110 | Legal Effect |
|---|---|
| List body shop estimate of $8,420 in Item 3, Row 1 | Creates enforceable judgment for vehicle repair |
| Add $1,200 rental car cost in Row 2 | Recoverable as consequential economic loss under § 1202.4(f)(3)(A) |
| Check joint-and-several box if passenger was also charged | Allows full collection from either driver |
| Reserve jurisdiction in Item 6 | Permits later add-on for diminished value claim |
Scenario 2: Domestic Violence with Relocation
| Action on CR-110 | Legal Effect |
|---|---|
| List $3,500 first month rent and deposit in Row 1 | Recoverable under § 1202.4(f)(3)(I) for DV survivors |
| List $1,800 in counseling sessions in Row 2 | Mandatory category under § 1202.4(f)(3)(C) |
| Add lost wages of $4,200 with employer letter | Triggers wage-garnishment eligibility against defendant |
| Mark address as confidential under Safe at Home | Protects victim per Government Code § 6206 |
Scenario 3: Embezzlement from Small Business
| Action on CR-110 | Legal Effect |
|---|---|
| List $112,000 stolen funds from QuickBooks audit | Establishes principal owed |
| Add $14,500 forensic accountant fee | Recoverable as collection cost under § 1202.4(f)(3)(H) |
| Add 10% interest from each transaction date | Statutory under § 1202.4(f)(3)(G) |
| Attach EJ-001 abstract within 30 days | Records lien on defendant’s real property statewide |
Three Named Examples
Maria Hernandez — Stolen Catalytic Converter. Maria’s 2018 Prius is hit by a thief in San Jose. The replacement converter costs $2,840 plus $375 in labor. The deputy DA lists both amounts on separate rows of Item 3, checks the reservation-of-jurisdiction box, and the court signs the CR-110 at sentencing. Maria records an EJ-001 abstract with the Santa Clara County Recorder the next week and creates a lien on the defendant’s mother’s house, where the defendant lives.
David Chen — Restaurant Burglary. David’s pho restaurant in Oakland loses $18,000 in equipment and $9,200 in spoiled inventory after a break-in. His CPA prepares a sworn declaration of lost profits totaling $22,400 over the three weeks the restaurant was closed. The CR-110 lists each loss on its own row, and David later uses the order to file a Memorandum of Costs MC-012 when the defendant’s tax refund is intercepted.
Aisha Robinson — Identity Theft Survivor. Aisha’s identity is used to open seven credit cards totaling $34,500. She files an FTC Identity Theft Report and an LAPD report. At the defendant’s plea hearing, the court signs a CR-110 listing each card as a separate row, plus $2,800 in credit-repair fees and $1,400 in legal fees, and reserves jurisdiction so additional fraudulent accounts found later can be added without a new lawsuit.
Turning CR-110 Into a Civil Judgment
A signed CR-110 is automatically enforceable as a civil money judgment under Penal Code § 1214(b). The victim does not need to file a new civil case. To create a recordable lien on real estate, the victim files an Abstract of Judgment — Civil EJ-001 with the clerk, who certifies it, and then records the certified abstract with the County Recorder where the defendant owns or might later own property.
For wage garnishment, the victim files a Writ of Execution EJ-130 and serves an Earnings Withholding Order WG-002 on the defendant’s employer through the sheriff. The maximum withholding is 25% of disposable earnings under CCP § 706.050, but a court can increase that for restitution debts in some counties.
For bank account levies, the same EJ-130 plus a Notice of Levy EJ-150 is served on the bank. Defendants in custody can have up to 70% of any deposit to their inmate trust account redirected to the victim under Penal Code § 2085.5, which is the highest restitution withholding rate in the country.
Companion Forms You Need to Know
CR-110 rarely travels alone. The companion form CR-111 “Order for Restitution Fines and Fees” handles the separate state restitution fine paid to the Restitution Fund under § 1202.4(b), which ranges from $300 to $10,000 in felony cases. The fine is not the same as victim restitution and goes to the state, not the victim.
Form CR-115 “Order for Probation and Conditions” often references the CR-110 amount as a probation condition. Form MC-012 Memorandum of Costs After Judgment lets the victim add post-judgment collection costs to the restitution balance every two years.
A common misconception is that the $300 minimum restitution fine on CR-111 reduces the victim’s CR-110 amount. It does not. The fine is paid in addition to victim restitution, and the Penal Code expressly says the two awards are independent.
Mistakes to Avoid
- Mistake 1 — Leaving the case number blank. The clerk cannot index the order, and your judgment becomes invisible to collections.
- Mistake 2 — Lumping all losses into one row. Appellate courts reverse non-itemized awards under Sy.
- Mistake 3 — Forgetting to reserve jurisdiction. Future medical bills and continuing losses cannot be added.
- Mistake 4 — Skipping the joint-and-several box. The victim is forced to chase each defendant separately.
- Mistake 5 — Misspelling the defendant’s name. The lien fails to attach at the County Recorder.
- Mistake 6 — Not attaching itemized exhibits. The defendant can demand a hearing and force the prosecution to start over.
- Mistake 7 — Ignoring the 10% interest line. Years of compound interest are lost.
- Mistake 8 — Using an outdated form revision. Pre-2023 versions lack the relocation-cost checkbox.
- Mistake 9 — Filing without the judge’s signature. CDCR will not deduct from trust accounts.
Dos and Don’ts
Do download the latest revision from the Judicial Council forms page every time, because revisions change without notice.
Do attach itemized invoices, repair estimates, and medical bills as Exhibit A, because Foalima requires record support.
Do record an EJ-001 abstract within 30 days of the CR-110 to lock in priority over later creditors.
Do request a separate restitution hearing under § 1202.46 if losses are still being calculated at sentencing.
Do keep certified copies, because the CDCR Restitution Unit will not accept photocopies.
Don’t rely on an oral order from the bench without a signed CR-110 in the file.
Don’t waive the 10% statutory interest as part of a plea bargain unless the victim agrees in writing.
Don’t combine the state restitution fine and the victim restitution amount on one form; use both CR-110 and CR-111.
Don’t forget to serve the defendant with a stamped, filed copy under Penal Code § 1202.46.
Don’t assume bankruptcy will discharge the debt; restitution survives Chapter 7 under 11 U.S.C. § 523(a)(7).
Pros and Cons of CR-110 as an Enforcement Tool
Pros
- Creates a money judgment without filing a separate civil suit, saving the civil filing fee of $435+.
- Carries 10% statutory interest from the date of loss, often higher than the victim’s actual cost of capital.
- Survives bankruptcy under federal law, unlike most civil judgments.
- Triggers tax-refund interception through the Franchise Tax Board automatically.
- Allows up to 70% withholding from inmate trust accounts under § 2085.5.
Cons
- Collection rates remain low because most defendants are judgment-proof.
- The form must be perfect; small errors create appellate issues.
- Interest can balloon to amounts the defendant will never pay, leading to lifelong debt.
- Victims often must do their own enforcement work; DAs rarely garnish wages directly.
- Joint-and-several language can create disputes among co-defendants in contribution actions.
Key Cases to Know
People v. Giordano (2007) 42 Cal.4th 644 sets the preponderance-of-the-evidence standard and confirms broad trial-court discretion. People v. Foalima (2015) 239 Cal.App.4th 1376 requires record support for each dollar awarded. People v. Sy (2014) 223 Cal.App.4th 44 requires itemization sufficient for appellate review. People v. Lockwood (2013) 214 Cal.App.4th 91 allows attorney fees as collection costs under § 1202.4(f)(3)(H). Bearden v. Georgia (1983) 461 U.S. 660 prevents probation revocation based solely on inability to pay.
Federal Backdrop
While CR-110 is a California form, the federal Mandatory Victims Restitution Act, 18 U.S.C. § 3663A, creates parallel duties in federal court using forms AO 245B and AO 245C. Federal restitution orders are enforced through the U.S. Attorney’s Financial Litigation Unit, and the Crime Victims’ Rights Act, 18 U.S.C. § 3771, gives federal victims standing to enforce orders directly.
A defendant who commits crimes in both state and federal court can face stacked restitution orders. The federal order does not displace the California CR-110, and both remain enforceable until paid.
Key Entities and Their Roles
The Judicial Council of California drafts and approves CR-110. The California Victim Compensation Board advances funds to victims and recoups them through the form. The California Department of Corrections and Rehabilitation Office of Victim and Survivor Rights deducts restitution from inmate trust accounts. The Franchise Tax Board Court-Ordered Debt program intercepts tax refunds. The county District Attorney’s Victim-Witness Assistance Program prepares the form and represents the victim’s interests at sentencing.
The County Recorder records the EJ-001 abstract and creates the real-property lien. The county Sheriff serves writs of execution and earnings-withholding orders. The California Courts Self-Help Center provides free guides for victims who want to enforce their own CR-110.
Frequently Asked Questions
Is CR-110 a mandatory Judicial Council form?
Yes. It is mandatory under California Rules of Court rule 1.31, and courts cannot substitute a local form. Counties may add local supplemental orders, but the CR-110 itself must be used.
Can a victim fill out CR-110 without a lawyer?
Yes. Victims have the right to prepare and submit the form themselves under Marsy’s Law, and the California Courts Self-Help Center provides step-by-step guidance for unrepresented victims.
Does restitution survive bankruptcy?
Yes. Criminal restitution is non-dischargeable under 11 U.S.C. § 523(a)(7), and a Chapter 7, 11, or 13 filing will not eliminate the CR-110 debt.
Can the court reduce restitution because the defendant is poor?
No. Penal Code § 1202.4(g) requires the full amount of victim’s economic loss, and the defendant’s inability to pay is not a lawful reason to reduce victim restitution.
Does interest run at 10% even if the defendant is in prison?
Yes. Statutory interest under § 1202.4(f)(3)(G) accrues from the date of loss regardless of incarceration, and CDCR continues deducting from trust accounts during the prison term.
Can CR-110 be amended after sentencing?
Yes. If the court reserved jurisdiction under Penal Code § 1202.46, the order can be amended at any time when new losses are documented, including future medical bills.
Are pain and suffering damages included on CR-110?
No. Direct restitution is limited to economic loss under § 1202.4(f)(3), and non-economic damages like pain and suffering must be pursued in a separate civil lawsuit.
Can co-defendants be made jointly liable?
Yes. The court must check the joint-and-several box on Item 4, and once checked the victim can collect the full amount from any one defendant under Civil Code § 1432.
Does CR-110 expire like a civil judgment?
No. Unlike civil money judgments, restitution orders never expire and remain enforceable for the defendant’s lifetime under Penal Code § 1214(b).
Can the victim record a lien on the defendant’s house?
Yes. By filing a certified EJ-001 Abstract of Judgment with the County Recorder, the victim creates a lien on all real property the defendant owns or later acquires in that county.
Is the $300 state restitution fine the same as victim restitution?
No. The state fine is recorded on form CR-111 and goes to the Restitution Fund, while CR-110 records direct payments to the victim, and the two run independently.
What happens if the defendant moves out of California?
Yes, the order remains enforceable. The victim can domesticate the judgment in another state under the Uniform Enforcement of Foreign Judgments Act and pursue wage garnishment there.
Related reading
- How to Fill Out California Form CR-115 (w/Examples) + FAQs
- How to Fill Out California Form EJ-130 (w/Examples) + FAQs
- How to Fill Out California Form CR-180 (w/Examples) + FAQs
- How to Fill Out California Form CR-185 (w/Examples) + FAQs
- How to Fill Out California Form CR-200 (w/Examples) + FAQs
- How to Fill Out California Form DISC-002 (w/Examples) + FAQs
- How to Fill Out California Form CIV-010 (w/Examples) + FAQs