California Form FL-142 is the Schedule of Assets and Debts that every divorcing or legally separating spouse must complete to disclose, under penalty of perjury, every asset and every debt connected to the marriage. You fill it out by listing each asset and debt on the correct numbered line, attaching supporting documents like deeds and statements, signing it, and serving it on your spouse — but you do not file it with the court.
Failing to disclose, even by accident, can cost you the entire hidden asset, plus attorney fees and sanctions under Family Code § 1101(h). According to the Judicial Council of California, more than 100,000 dissolutions are filed every year in the state, and disclosure errors are among the top three reasons judgments get set aside.
- 📋 How to complete every line of the FL-142 the right way
- ⚖️ Why California’s fiduciary duty rules under Family Code § 721 make this form non-negotiable
- 💰 What happens when a spouse hides a lottery ticket, crypto wallet, or business
- 📑 The difference between FL-142, FL-160, and FL-150
- 🚫 The seven costliest mistakes that trigger sanctions, set-asides, and 100% asset awards
What Form FL-142 Is and Why It Exists
Form FL-142, the Schedule of Assets and Debts, is a Judicial Council form used in every California divorce, legal separation, and nullity case. It captures a snapshot of every item of value and every liability that touches the marriage, whether community, separate, or quasi-community. The form is the backbone of California’s mandatory disclosure system and pairs with the Income and Expense Declaration (FL-150) to give both spouses and the judge a clear financial picture.
The form exists because California is a community property state, and spouses owe each other the highest duty of good faith and fair dealing under Family Code § 721(b). That duty mirrors the duty between business partners, meaning each spouse must volunteer information rather than wait to be asked. Hiding even a small asset breaks that fiduciary duty and exposes the hider to severe penalties.
A common misconception is that FL-142 is optional or that “small” assets do not need to be listed. Every asset, no matter the value, must appear on the form, including a $200 checking account or a coin collection in a closet. The consequence of skipping items is that the omitted asset can be awarded entirely to the other spouse years later, as the California Court of Appeal confirmed in In re Marriage of Rossi, where a wife lost her entire $1.3 million lottery jackpot for failing to disclose it.
Federal Backdrop and California Layer
Federal law does not control divorce, but federal tax rules under IRC § 1041 govern how property transfers between spouses are taxed during divorce. California layers its disclosure rules on top, codified in Family Code §§ 2100–2113. These statutes require both a Preliminary Declaration of Disclosure and a Final Declaration of Disclosure, and FL-142 is part of both.
The consequence of ignoring the federal-state interplay is double trouble. A spouse who hides a Roth IRA may face IRS reporting issues and state sanctions. A real example: in In re Marriage of Feldman, a husband who hid corporate accounts paid $250,000 in sanctions plus $140,000 in attorney fees.
A common misconception is that bankruptcy or federal protections somehow shield assets from California disclosure. They do not. You must still list a 401(k), a federally insured account, and any pending tax refunds on FL-142.
Who Must File FL-142 and When
Both the petitioner and the respondent must complete FL-142, unless they use the alternative Property Declaration (FL-160) for their Final Declaration of Disclosure. The petitioner must serve the Preliminary Declaration of Disclosure within 60 days of filing the Petition (FL-100) under Family Code § 2104(f). The respondent must serve theirs within 60 days of filing the Response (FL-120).
Missing the deadline does not, by itself, void the case, but it does open the door to a motion to compel and monetary sanctions under Family Code § 2107. Courts routinely order the late spouse to pay the other side’s attorney fees for the motion. Judges also delay trial dates until disclosure is complete, which adds months to the case.
A common misconception is that a default case skips FL-142. It does not. Even in a true default with no agreement, the petitioner must still serve the Preliminary Declaration on the defaulting respondent unless the respondent signs an FL-141 waiver, and a Final Declaration is generally required for any judgment that involves community property division.
Default With Agreement vs. Contested Cases
In a default-with-agreement case, both spouses still exchange Preliminary Declarations, but they may waive the Final Declaration using Form FL-144. In a contested case, the Final Declaration is mandatory unless the court orders otherwise. The consequence of skipping the Final Declaration in a contested case is that the judgment can be set aside for up to one year under Family Code § 2122.
A real-world example: Maria files for divorce in Los Angeles County and serves her FL-142 within 55 days. Her husband, David, ignores the case. Maria still must mail a Preliminary FL-142 to David’s last known address before requesting default judgment, or the clerk will reject her packet.
A common misconception is that long separations excuse disclosure. They do not. Even spouses separated for 20 years must complete FL-142 if they want a court-issued judgment.
Step-by-Step Walkthrough of Every Line on FL-142
The form runs four pages and uses 24 numbered lines, organized into Assets (Items 1–19), Debts (Items 20–26), and a signature block. Each line either asks for a category of asset or debt or requires you to attach a schedule. Read each line carefully, because the categories overlap and the wrong placement can mislead your spouse and the judge.
You complete the form in blue or black ink, or you can fill the fillable PDF directly on the Judicial Council website. You sign under penalty of perjury at the end, which means knowingly false answers can lead to perjury prosecution under Penal Code § 118. Always keep a copy and a proof of service.
A common misconception is that you can write “see attached” for everything. The form expects line-item entries with attachments only when space runs out, and judges dislike vague references that force them to hunt through exhibits.
Caption and Header
The top of page one mirrors the caption used on the Petition (FL-100). You enter your name, address, phone, email, the court branch, and the case number exactly as they appear on the petition. Mismatched captions cause clerks to reject filings, although FL-142 itself is not filed with the court — only served on your spouse.
You also check whether you are the petitioner or the respondent and whether this is the Preliminary or Final Declaration. The consequence of checking the wrong box is confusion at trial, where opposing counsel may argue the disclosure is incomplete. A real example: James checked “Final” instead of “Preliminary” and had to redo and re-serve the entire packet two weeks before trial.
A common misconception is that the caption is cosmetic. It is not — it ties the disclosure to the case file and protects you legally.
Item 1 — Real Estate
List every parcel of real property you have any interest in, including the family home, rental properties, timeshares, vacant land, and properties held in trust. Provide the address, date acquired, current gross fair market value, the amount of debt against it, and the net equity. Attach a deed, the most recent mortgage statement, and a recent appraisal or Zillow Zestimate printout as supporting documents.
The consequence of underreporting real estate is steep. In Rossi, the wife omitted lottery winnings, but courts apply the same 100% award rule to undisclosed real estate under Family Code § 1101(h).
A common misconception is that property in another state or country does not need to be listed. California courts treat out-of-state real estate as quasi-community property under Family Code § 125, so it must appear on FL-142.
Item 2 — Household Furniture, Furnishings, Appliances
Rather than listing every fork and lamp, you provide a reasonable estimate or attach a room-by-room inventory. Use garage-sale or replacement value, not original purchase price. Photographs taken on your phone are excellent supporting documents.
The consequence of inflating values to punish a spouse is judicial irritation and possible sanctions for bad-faith disclosure under Family Code § 271. A real example: Linda listed her used couch at $8,000; the judge cut the value to $400 and ordered her to pay $1,500 in fees for inflating items.
A common misconception is that gifts to one spouse are community property. Gifts received by one spouse during marriage are usually separate property under Family Code § 770, but they still go on FL-142 with a “SP” notation.
Item 3 — Jewelry, Antiques, Art, Coin Collections, etc.
List every piece of significant value, with appraisals attached when possible. Wedding rings, inherited jewelry, and family heirlooms all belong here. Items under roughly $500 in value can be lumped together as “miscellaneous costume jewelry” with a single line value.
The consequence of skipping a Rolex or a coin collection is the same as any nondisclosure — possible 100% award to the other spouse. A real example: Carlos hid his late father’s gold coins worth $40,000; when discovered post-judgment, the court awarded all $40,000 to his ex-wife.
A common misconception is that engagement rings always belong to the receiving spouse. California treats engagement rings given before marriage as conditional gifts that became completed gifts upon marriage, but high-value rings should still be disclosed.
Item 4 — Vehicles, Boats, Trailers
List every vehicle, including motorcycles, RVs, boats, and trailers. Provide the year, make, model, Kelley Blue Book value, loan balance, and net equity. Attach the title or registration and the most recent loan statement.
The consequence of forgetting a “fun car” stored at a relative’s house is that the court may treat the omission as fraudulent. A real example: Brian hid a 1968 Camaro at his brother’s garage; the wife found photos on social media, and the court awarded her the full $65,000 value.
A common misconception is that leased vehicles do not count. They do — list the vehicle, monthly payment, residual value, and any equity, even if the equity is zero or negative.
Item 5 — Savings Accounts
List every savings account at every bank or credit union, even accounts with $0 balances opened during marriage. Provide the institution name, account number (last four digits is acceptable for privacy), and balance. Attach the most recent two months of statements.
The consequence of omitting a small savings account is that judges view it as a credibility hit. Once one item is hidden, the judge questions everything else. A real example: Sophia forgot a $312 savings account; the husband used it to argue she also hid larger sums, prolonging trial.
A common misconception is that accounts you opened “before marriage” are exempt. Pre-marriage accounts are separate property, but if community funds were deposited, commingling under Family Code § 760 may transmute part of the account into community property.
Item 6 — Checking Accounts
The same rule applies as Item 5. List every checking account, including business operating accounts where you are a signer. Attach two months of statements. Joint accounts get listed once with both names noted.
The consequence of using “various” instead of itemizing is that the disclosure is deemed incomplete and you may be ordered to redo it. Judges expect specific account numbers and current balances.
A common misconception is that a Venmo, PayPal, or Cash App balance is not a “checking account.” They function as cash-equivalent accounts and must be disclosed, typically under Item 6 or Item 8.
Item 7 — Credit Union and Other Deposit Accounts
This catches money market accounts, certificates of deposit, and any deposit account not already listed. List the institution, account number, balance, and maturity date for CDs.
The consequence of treating a CD as a “non-asset” because it is locked is loss of credibility and possible sanctions. CDs are property and must be disclosed even if early withdrawal triggers a penalty.
A common misconception is that minor children’s custodial UTMA accounts are the parent’s asset. They are not the parent’s, but they should still be disclosed in this section with a “UTMA — child’s asset” notation for transparency.
Item 8 — Cash
Disclose any significant cash on hand, in safes, in safe-deposit boxes, or stashed at home. There is no minimum threshold, but most attorneys list anything over $500. If you have a safe-deposit box, list the bank, box number, and contents.
The consequence of omitting a hidden cash hoard is severe. A real example: Patricia kept $80,000 cash in a home safe and did not disclose it; the husband’s forensic accountant traced ATM withdrawals, and the court awarded the full $80,000 to him under Family Code § 1101(h).
A common misconception is that cash gifts from family are “off the books.” They are still property, and if commingled, they may be community.
Item 9 — Tax Refunds
List any anticipated federal or state tax refund, even if the return has not yet been filed. Attach the most recent year’s IRS Form 1040 and any amended returns.
The consequence of forgetting a refund is that the IRS will eventually issue it, and your spouse can claim half retroactively. A real example: Kevin did not list a pending $9,000 refund; six months later, the court ordered him to pay $4,500 plus interest to his ex-wife.
A common misconception is that injured-spouse claims protect refunds from disclosure. They do not — disclosure and allocation are separate questions.
Item 10 — Life Insurance With Cash Surrender Value
Whole life and universal life policies have cash value that is community property. List the carrier, policy number, face value, current cash surrender value, and any loans against the policy. Attach the latest annual statement.
The consequence of confusing term life with cash-value life is double-counted or missed assets. Term life with no cash value is generally not listed as an asset, but the existence of beneficiary designations may matter for Probate Code § 5040 automatic revocation purposes.
A common misconception is that life insurance through an employer has no cash value. Some group policies have a portable cash-value rider — check the carrier statement.
Item 11 — Stocks, Bonds, Secured Notes, Mutual Funds
List every brokerage account, including Robinhood, Fidelity, Vanguard, and employer stock plans. Provide the institution, account number, holdings, and current value. Attach the most recent statement.
The consequence of leaving out vested employee stock units is significant because RSUs and ISOs can be community property to the extent earned during marriage under the Hug and Nelson time-rule formulas. A real example: Anjali hid 1,200 vested RSUs worth $180,000; the court applied Rossi and awarded all 1,200 shares to her husband.
A common misconception is that “underwater” options have zero value, so they don’t need disclosure. They still must be disclosed; valuation is a separate issue.
Item 12 — Retirement and Pensions
List every 401(k), 403(b), IRA, Roth IRA, SEP, pension, and deferred-compensation plan. Provide the plan administrator, account number, and current balance. Attach the latest quarterly or annual statement and, for pensions, a recent benefit statement.
The consequence of omitting a pension is enormous. Pensions are divided by Qualified Domestic Relations Order (QDRO), and missing one means the spouse loses years of vested benefits. A real example: Robert failed to disclose a defined-benefit pension; the wife later moved to set aside the judgment under Family Code § 2122 and recovered $410,000.
A common misconception is that military pensions are governed only by federal law. The Uniformed Services Former Spouses’ Protection Act gives California jurisdiction to divide military retirement, so it must appear on FL-142.
Item 13 — Profit-Sharing, Annuities, IRAs, Deferred Compensation
This catches anything not captured under Item 12, including non-qualified deferred-compensation plans, restricted stock units that have not yet vested, and supplemental executive retirement plans. List the plan, employer, vesting schedule, and current value.
The consequence of treating unvested SERPs as “nothing” is forfeiting community interest in highly valuable executive benefits. A real example: Diane’s husband hid a $2.1 million SERP; the court used the Brown time-rule and awarded her $920,000.
A common misconception is that crypto staking accounts belong here. Crypto generally goes under Item 18 (Other Assets), but tokenized retirement products may belong here.
Item 14 — Accounts Receivable and Unsecured Notes
List money others owe you, including loans to family, business receivables, and personal IOUs. Provide the debtor’s name, date of loan, original amount, and balance owed. Attach any promissory notes.
The consequence of forgetting “Mom owes me $20,000” is that the spouse can claim half the receivable when collected. Even uncollectible loans must be disclosed, with a notation of likelihood of collection.
A common misconception is that handshake loans are unenforceable, so they don’t count. The duty to disclose is broader than the duty to collect — list it anyway.
Item 15 — Partnerships and Other Business Interests
List every LLC, partnership, S-corp, sole proprietorship, professional practice, and joint venture. Provide the name, your percentage interest, the date acquired, and an estimated current value. Attach the most recent business tax returns (IRS Form 1065, 1120-S, or Schedule C) and any operating agreement.
The consequence of undervaluing a closely held business is that opposing counsel will hire a forensic accountant under Evidence Code § 730 and the court may apply the Pereira or Van Camp apportionment formulas. A real example: Steven listed his consulting LLC at $25,000; the forensic valuation came in at $1.4 million, and the judge awarded sanctions under Family Code § 271.
A common misconception is that an S-corp owned before marriage is purely separate property. Income and goodwill earned during marriage are usually community under Marriage of Brandes.
Item 16 — Other Assets
This is the catch-all. List intellectual property, royalties, season tickets, club memberships, lawsuit proceeds, frequent-flyer miles, hotel points, and personal-injury settlements. Cryptocurrency wallets, NFTs, and domain names also go here.
The consequence of hiding crypto is that blockchain forensics firms can trace wallets, and Feldman-level sanctions follow. A real example: Tyler hid 14 Bitcoin in a hardware wallet worth $980,000; chain analysis exposed it, and the court awarded the full amount plus $75,000 in fees to his wife.
A common misconception is that frequent-flyer miles have no monetary value. Many courts now value miles using fare-equivalent or Award Wallet methodologies and divide them.
Item 17 — Loaned, Stored, or Held by Others
List property you own but is in someone else’s possession — for example, a car at a friend’s house, jewelry in a relative’s safe, or art on loan to a museum. Provide the location, custodian, and value.
The consequence of leaving these out is identical to other nondisclosure — possible 100% award. A real example: Mei “loaned” her grand piano to her sister to keep it out of the marital pot; discovery exposed the transfer, and the court treated it as fraudulent.
A common misconception is that property currently with a repair shop or storage facility doesn’t count. It does — list everything regardless of temporary location.
Item 18 — Other Property
A second catch-all for items that did not fit anywhere else, such as livestock, water rights, mineral rights, oil and gas interests, and timber rights. Provide a clear description, location, and value.
The consequence of skipping mineral rights is forfeiting royalty streams. A real example: Walter inherited Texas oil rights and did not disclose them; royalties later totaled $300,000, and the court awarded half to his ex-wife.
A common misconception is that “junk” has no value. Vintage tools, scrap metal, and old electronics may have meaningful value and must be disclosed.
Item 19 — Total Assets
Add Items 1–18 and enter the total gross fair market value and total net equity. Math errors are common and embarrassing — double-check with a calculator.
The consequence of arithmetic mistakes is reduced credibility. Judges and opposing attorneys assume sloppy math reflects sloppy disclosure.
A common misconception is that totals are not required if attachments are provided. Totals are mandatory.
Items 20–25 — Debts
You then list debts: student loans (Item 20), taxes (Item 21), support arrears (Item 22), loans unsecured (Item 23), credit cards (Item 24), and other debts (Item 25). For each, list the creditor, account number, current balance, monthly payment, and date incurred.
The consequence of hiding debts can also hurt — under-disclosing debt makes the estate look richer than it is, but courts also penalize spouses who run up debt and then conceal it. Family Code § 2625 confirms that debts incurred not for the benefit of the community are confirmed to the spouse who incurred them.
A common misconception is that medical debt is always community. Medical debt is community if incurred during marriage, but post-separation medical debt is generally separate under Family Code § 2623.
Item 26 — Total Debts
Total all debts and enter the figure. Subtract from total net assets to find the net marital estate.
The consequence of incorrect totals is the same as Item 19 — reduced credibility.
A common misconception is that you can leave Item 26 blank if you “have no debts.” Always enter “$0” rather than leaving it blank to confirm you considered the line.
Signature and Verification
You sign under penalty of perjury per Code of Civil Procedure § 2015.5. Your attorney does not sign for you. Date the form on the day you sign it.
The consequence of a false signature is criminal exposure under Penal Code § 118 plus civil sanctions. Perjury is a felony punishable by up to four years.
A common misconception is that signing “to the best of my knowledge” is enough. It is — but you have an affirmative duty to investigate, not just guess.
Three Common Scenarios With FL-142
Real cases rarely look the same. The form bends to fit different fact patterns, but the disclosure duty stays the same.
Scenario 1 — Hidden Cryptocurrency
| Spouse Action | Court Outcome |
|---|---|
| Husband fails to list a Coinbase wallet holding 4 BTC | Wife discovers the wallet via subpoena |
| Husband claims he “forgot” the wallet existed | Court applies Rossi/Feldman and awards the full balance to wife |
| Husband refuses to turn over private keys | Court issues contempt order and 5-day jail sanction under CCP § 1218 |
Scenario 2 — Separate Property Tracing
| Spouse Action | Court Outcome |
|---|---|
| Wife inherits $400,000 and deposits it into joint account | Funds are presumed community under FC § 760 |
| Wife traces deposits using the See or Hicks tracing methods | Court confirms separate property portion |
| Wife fails to list the inheritance on FL-142 | Court treats omission as fraudulent and shifts burden of proof |
Scenario 3 — Closely Held Business
| Spouse Action | Court Outcome |
|---|---|
| Husband owns dental practice valued at $1.2 million | Husband lists value at $50,000 on FL-142 |
| Wife retains forensic accountant under Evid. Code § 730 | Practice revalued to $1.35 million |
| Court applies Pereira apportionment | Wife receives 50% of community portion plus $40,000 in § 271 sanctions |
Named Examples That Bring the Form to Life
Concrete stories show how disclosure works in practice. Each example below uses a fictional but realistic name to walk through one tricky issue.
Aisha Patel, a software engineer in San Jose, owns 5,000 vested RSUs and 3,000 unvested RSUs from her employer. She lists vested shares under Item 11 and unvested shares under Item 13, with a notation that the unvested portion is subject to Hug time-rule division. She attaches her latest E*TRADE statement.
Marcus Chen, a small business owner in San Diego, runs an e-commerce LLC. He attaches the most recent two years of IRS Form 1065, the operating agreement, and a CPA-prepared business valuation. He notes that the business was started six months before marriage, signaling a future Pereira/Van Camp dispute.
Elena Rodriguez, a Sacramento teacher, has a CalSTRS pension. She lists it under Item 12 with the most recent annual benefit statement, and notes that a QDRO will be required at judgment to divide the community portion.
Mistakes to Avoid
Even careful filers stumble. The list below captures the seven errors that drive the most post-judgment litigation in California family courts.
- Listing “various” instead of itemizing accounts, which judges treat as a non-disclosure.
- Forgetting to attach two months of statements for every account, which violates FC § 2104(c).
- Confusing the Preliminary and Final Declarations and using the wrong checkbox.
- Leaving out cryptocurrency, NFTs, or digital wallets because “they’re not real money.”
- Underreporting business value without a forensic valuation, inviting § 271 sanctions.
- Filing FL-142 with the court — it is served, not filed, except for the proof of service FL-141.
- Skipping the signature or signing without a date, which voids the verification.
- Forgetting separate property, which still must be listed even though it is not divided.
- Ignoring deferred-compensation plans like SERPs and phantom stock.
- Failing to update FL-142 when a major asset changes value before trial, breaching the continuing duty under FC § 2102.
Dos and Don’ts
A short rules-of-the-road list helps even seasoned litigants stay on track.
- Do attach every statement, deed, title, and tax return, because supporting documents control over summary numbers.
- Do disclose separate property and label it “SP,” because the duty covers everything you have any interest in.
- Do update FL-142 whenever values change materially, because the duty is continuing.
- Do keep a signed, dated copy in your records, because lost forms cause re-service delays.
- Do serve by personal delivery or mail with proof, because FL-141 requires it.
- Don’t file FL-142 with the court, because it is private disclosure between the parties.
- Don’t sign blank pages, because perjury liability attaches to whatever fills them later.
- Don’t rely on memory for account numbers, because errors look like concealment.
- Don’t ignore your attorney’s checklist, because checklists catch the items you forget.
- Don’t transfer assets to friends or family before disclosure, because FC § 1101 treats it as a breach of fiduciary duty.
Pros and Cons of Full and Honest Disclosure
Most spouses focus on the burden of FL-142 and miss the upside.
- Pro — Finality: Honest disclosure protects the judgment from set-aside under FC § 2122.
- Pro — Lower fees: Clear disclosure shortens trial preparation and saves attorney fees.
- Pro — Settlement leverage: Courts reward transparency with credibility at hearings.
- Pro — Tax clarity: Full disclosure aligns with IRS Form 8332 and capital-gain reporting.
- Pro — Fiduciary protection: Compliance with FC § 721 blocks future tort claims.
- Con — Time-intensive: Gathering statements for every account takes 10–40 hours.
- Con — Privacy exposure: Your spouse sees account numbers and balances.
- Con — Strategic disadvantage: A spouse with hidden complexity loses the element of surprise.
- Con — Emotional cost: Listing every asset can feel invasive and final.
- Con — Cost of professionals: Forensic accountants and appraisers can run $5,000–$50,000.
How FL-142 Compares to Related Disclosure Forms
The Judicial Council uses three core financial forms in family cases, and each plays a distinct role.
| Form | Purpose | When Used |
|---|---|---|
| FL-142 | Schedule of Assets and Debts | Both Preliminary and Final Declarations |
| FL-160 | Property Declaration | Substitute for FL-142 in some Final Declarations |
| FL-150 | Income and Expense Declaration | Required in every disclosure and most motions |
Key Court Rulings That Shape FL-142 Practice
Three California decisions every filer should know.
In re Marriage of Rossi (2001) confirmed that an undisclosed asset can be awarded entirely to the innocent spouse under FC § 1101(h). The wife concealed $1.3 million in lottery winnings and lost all of it.
In re Marriage of Feldman (2007) held that breach of fiduciary disclosure duty supports monetary sanctions even without proof of harm. The husband paid $390,000 for hiding business accounts.
In re Marriage of Brewer & Federici (2001) confirmed that reliance on a spouse’s disclosure is reasonable, so the non-disclosing spouse cannot blame the other for failing to investigate.
Key People, Places, and Entities Involved
Several institutions touch every FL-142 filing in California.
- The Judicial Council of California drafts and revises the form.
- The California Department of Child Support Services uses disclosure data for child-support calculations.
- County Superior Courts (e.g., Los Angeles, San Francisco) supervise compliance through their family law divisions.
- Forensic accountants certified by the AICPA value businesses and trace separate property.
- QDRO specialists draft orders to divide ERISA-governed retirement plans.
Frequently Asked Questions
Do I file FL-142 with the court?
No. You serve FL-142 on your spouse and file only the FL-141 Declaration Regarding Service of Disclosure with the court to prove service.
Is FL-142 required in a default case?
Yes. The petitioner must serve a Preliminary Declaration before requesting default judgment, even if the respondent never appears in the action.
Can my spouse and I waive FL-142?
No. You cannot waive the Preliminary Declaration of Disclosure under Family Code § 2105(d), although you may waive the Final Declaration with FL-144.
Do I need to list separate property?
Yes. Every asset, separate or community, must be listed on FL-142, with a notation of how you characterize it.
Is cryptocurrency disclosed on FL-142?
Yes. List crypto under Item 18 (Other Assets) with the wallet, exchange, and current value, because chain analysis can expose hidden coins.
What if my spouse won’t disclose?
Yes, you can compel disclosure by filing a Request for Order (FL-300) and seeking sanctions under FC § 2107.
Can I amend FL-142 after serving it?
Yes. You have a continuing duty to update disclosures under FC § 2102 whenever values change materially.
Will lying on FL-142 send me to jail?
Yes, in extreme cases, because perjury under Penal Code § 118 is a felony punishable by up to four years.
Does FL-142 cover my pension and 401(k)?
Yes. All retirement plans go on Item 12, and most require a QDRO to divide.
Can I set aside a judgment if my spouse hid assets?
Yes. Under FC § 2122, you can move to set aside a judgment for fraud, perjury, or failure to disclose, with deadlines ranging from one year to indefinite.
Do same-sex spouses use FL-142?
Yes. California family law applies equally to all married couples and registered domestic partners under Family Code § 297.5.
Is there a filing fee for FL-142?
No. FL-142 is not filed and carries no fee, although the underlying Petition (FL-100) costs around $435–$450 depending on the county.
Related reading
- How to Fill Out California FL-142 (w/Examples) + FAQs
- How Do You Find Hidden Assets in a Divorce? (w/Examples) + FAQs
- How to Dissolve a General Partnership in California (w/Examples) + FAQs
- How to Fill Out California Form FL-140 (w/Examples) + FAQs
- How to Fill Out California Form FL-141 (w/Examples) + FAQs
- How to Fill Out California Form FL-160 (w/Examples) + FAQs
- How to Fill Out California Form FL-120 (w/Examples) + FAQs