California Form FL-150 is the Income and Expense Declaration, a sworn court document that tells the judge exactly what you earn, what you spend, and what you own so the court can set fair child support, spousal support, and attorney fee orders. You fill it out by completing all four pages, attaching your last two months of pay stubs and your most recent tax return, signing under penalty of perjury, and serving it on the other party at least nine court days before any hearing under California Rule of Court 5.260.
Getting this form wrong is the single fastest way to lose credibility in a California family law case. According to the Judicial Council of California 2023 Court Statistics Report, family law filings made up roughly 624,000 of all civil filings statewide, and judges routinely strike or sanction declarations that are incomplete, outdated, or inconsistent with attached pay stubs.
Here is what you will learn in this guide:
- 📝 How to complete every line of the FL-150, page by page, without missing a box
- 💰 How to calculate gross monthly income for W-2, 1099, self-employed, and commission earners
- ⚖️ How Family Code § 4058 defines income and why “perks” count
- 🚫 The seven most expensive mistakes filers make and how to avoid each one
- 📅 Exact filing, service, and update deadlines under the California Rules of Court
What Form FL-150 Is and Why It Exists
Form FL-150 is the standardized Judicial Council form every California family law litigant uses to disclose income, deductions, assets, and monthly expenses. The court uses your numbers to run the statewide guideline child support calculation under Family Code § 4055, to weigh the spousal support factors in Family Code § 4320, and to decide need-based attorney fee requests under Family Code § 2030.
The form exists because California is a no-surprise support state. Judges cannot guess at income, and opposing parties have a constitutional right to test the numbers in court. The plain-English purpose of the FL-150 is to put every dollar in front of the judge in a single, sworn document. The consequence of skipping it is severe: the court can refuse to hear your support request, set support based on the other side’s numbers, or impute income to you under In re Marriage of Loh (2001) 93 Cal.App.4th 325.
A common misconception is that FL-150 is only for the parent paying support. In reality, both parties must file it whenever support, fees, or modifications are at issue. Another myth is that you only need to file it once per case. You must update and re-file the FL-150 anytime your income changes materially or before any new Request for Order hearing involving money.
Federal Backdrop Before California Rules
Federal law sets the floor for child support enforcement through Title IV-D of the Social Security Act and the federal 42 U.S.C. § 666 requirement that every state use guideline support based on actual income. California implements that mandate through the FL-150. The consequence of federal preemption is that California cannot accept vague income statements; the disclosure must be specific enough to run the federal-mandated guideline. Sarah, a 34-year-old nurse in Sacramento, learned this when her bare-bones declaration was rejected and her hearing continued for 60 days, costing her two months of unpaid support.
When the FL-150 Is Required
You must file an FL-150 with any Request for Order (FL-300) involving support, fees, or costs, with any Petition (FL-100) where support is requested, and at trial. The rule is in California Rule of Court 5.260(a). The consequence of filing without it is that the judge may decline to make any monetary order. For example, Marcus, a 41-year-old electrician in Riverside, walked into court with only an FL-300 and was told to come back in 45 days with a completed FL-150 attached.
A common misconception is that the FL-155 Financial Statement (Simplified) replaces the FL-150 in every low-income case. The FL-155 only works if you have no self-employment income, no rental income, no significant deductions, and you are seeking only child support. Everyone else needs the FL-150.
Before You Start: Documents to Gather
You cannot fill out FL-150 honestly without your last two months of pay stubs, your most recent federal tax return with all schedules, your latest profit-and-loss if self-employed, your last three months of bank statements, your most recent benefits award letters, and any rental income ledgers. The Judicial Council instructions require pay stubs and the tax return as mandatory attachments. The consequence of omitting them is that opposing counsel can move to strike your declaration under California Rule of Court 5.111.
A real-world example helps. Priya, a 38-year-old marketing manager in San Jose, attached only one pay stub and forgot her bonus statement. The court treated her bonus as hidden income and imputed an extra $2,400 per month under the reasoning of In re Marriage of Calcaterra & Badakhsh (2005) 132 Cal.App.4th 28.
A common misconception is that you can write “see attached tax return” instead of filling in the income lines. The form requires the numbers on the form. Attachments support the form, they do not replace it.
Mandatory Attachments Checklist
You attach your last two months of pay stubs to support line 5(a) on page 1. You attach your most recent federal tax return, including all W-2s, 1099s, and schedules, to support line 4. If you are self-employed, you attach a Schedule C and a year-to-date profit-and-loss statement. The consequence of skipping the tax return is automatic under California Rule of Court 5.260(c): the judge may refuse to consider your declaration.
David, a 47-year-old Uber driver in Long Beach, attached only his 1099-K and forgot his Schedule C, leading the court to disregard $11,000 in legitimate vehicle deductions and inflate his guideline support by roughly $380 per month.
Page 1 Walkthrough: Identifying Information and Employment
Page 1 captures who you are, who employs you, and how much you make. Lines 1 through 3 are caption and basic identifying data; lines 4 and 5 capture your employer and gross pay. The plain-English purpose is to lock down your earned income before the court turns to deductions. The consequence of leaving page 1 blank or stale is that the court will treat the rest of the form as unreliable.
A common misconception is that you can list a “rough” employer address. You list the exact address on file with payroll, because the court may issue a wage assignment under Family Code § 5230 that depends on it.
Line 1: Employment
Line 1 asks for your current employer, date hired, occupation, hours worked per week, and gross monthly income. Gross means before any deduction, including taxes, health insurance, and 401(k). The consequence of confusing gross with net is the single most common error on this form, and it routinely understates support by 25% or more.
Jasmine, a 29-year-old teacher in Fresno, listed her net paycheck of $3,800 instead of her gross of $5,400. Her support order came in $612 per month too low until her ex moved to set it aside under Family Code § 3653.
Line 2: Age and Education
Line 2 asks your age and highest year of school completed. Judges use education to evaluate earning capacity for imputation under In re Marriage of Bardzik (2008) 165 Cal.App.4th 1291. The consequence of inflating your education is that opposing counsel will use it against you to argue you can earn more. The consequence of understating it is that you may waive a legitimate defense to imputation.
Line 3: Tax Information
Line 3 asks your filing status, exemptions, and state of residence for tax purposes. The guideline calculator in DissoMaster and the court’s Guideline Calculator needs these to compute net disposable income. The consequence of choosing the wrong filing status is a miscalculated support figure that can be off by hundreds of dollars per month.
Line 4: Other Party’s Income
Line 4 asks what you estimate the other party earns. You only fill this in if you actually know or have a good-faith estimate. The consequence of guessing wildly is loss of credibility. Leaving it blank is fine if you genuinely do not know.
Line 5: Income
Line 5 captures gross income from all sources for the last 12 months and the last month. You break it down by salary, overtime, commissions, self-employment, disability, unemployment, retirement, social security, dividends, rental, and any other source. The plain-English rule comes from Family Code § 4058(a): annual gross income means income from whatever source derived. The consequence of omitting a source is perjury exposure plus potential sanctions under Family Code § 271.
A common misconception is that one-time bonuses do not count. They do, and the court will average them under the rule from In re Marriage of Mosley (2008) 165 Cal.App.4th 1375.
Page 2 Walkthrough: Investments, Self-Employment, and Deductions
Page 2 covers lines 6 through 10. It captures investment income, self-employment income, “in lieu” income such as housing perks, recent changes in income, and tax-deductible expenses. The plain-English purpose is to surface every dollar that does not already appear on a pay stub. The consequence of skipping page 2 is that hidden income comes out later, often under a Family Code § 2122 set-aside motion that can reopen your judgment for years.
Line 6: Investment Income
Line 6 asks for dividends, interest, rental net income, and trust distributions. You list gross rental receipts and then subtract ordinary and necessary expenses to reach net. The consequence of listing only net without showing the math is that the court may add back depreciation, mortgage principal, and personal expenses under In re Marriage of Rodriguez (2018) 23 Cal.App.5th 625. Aiden, a 52-year-old landlord in Oakland, lost a $1,150 monthly deduction because he wrote “see Schedule E” instead of itemizing.
Line 7: Self-Employment
Line 7 captures business name, type of business, and gross receipts minus ordinary and necessary expenses. The court applies Family Code § 4058(a)(2), which allows deductions for expenses required for the business but disallows personal expenses run through the business. The consequence of running personal car payments, meals, or cell phones through your Schedule C is that the court adds them back to income.
A common misconception is that what the IRS allows, the family court must allow. The court routinely disallows depreciation, home office, and Section 179 deductions under In re Marriage of Hein (2020) 52 Cal.App.5th 519.
Line 8: Income from Other Sources
Line 8 captures perks like a company car, free housing, employer-paid cell phone, or per diem that reduces personal expenses. These count under Stewart v. Gomez (1996) 47 Cal.App.4th 1748. The consequence of omitting perks is imputation later. Lena, a 45-year-old executive in Irvine, forgot to list her $1,800 monthly housing allowance and the court added it back plus $400 in sanctions.
Line 9: Change in Income
Line 9 asks whether your income has dropped or risen significantly. You explain the cause, the amount, and the duration. The consequence of leaving line 9 blank when income has dropped is that the court will use your historical income, often denying a downward modification.
Line 10: Deductions
Line 10 captures mandatory retirement contributions, union dues, mandatory health insurance, child or spousal support paid for other relationships, and job-related expenses. Voluntary 401(k) contributions are not deductible from gross under In re Marriage of Tong & Samson (2011) 197 Cal.App.4th 23. The consequence of listing voluntary 401(k) is rejection of the deduction and a higher support order.
Page 3 Walkthrough: Assets and Monthly Expenses
Page 3 covers lines 11 through 13. It captures total assets, the people living with you, and your monthly expenses. The plain-English purpose is to give the judge a snapshot of your overall financial picture so the court can evaluate need under Family Code § 4320. The consequence of leaving page 3 blank is fatal to any spousal support or attorney fee request.
Line 11: Assets
Line 11 asks for cash, checking, savings, stocks, bonds, and other liquid assets, plus all other property valued at fair market value. You do not list debts here, only the gross asset value. The consequence of understating assets is sanctions and potential set-aside under Family Code § 1101.
Line 12: Household Members
Line 12 lists everyone living in your home, their ages, gross monthly income, and relationship to you. This affects the “new mate income” analysis under Family Code § 4057.5. The consequence of hiding a high-earning roommate or partner can be a hardship-deduction denial.
Line 13: Average Monthly Expenses
Line 13 captures rent or mortgage, real property taxes, homeowners insurance, maintenance, food, utilities, telephone, laundry, clothing, education, entertainment, auto expenses, insurance, savings, charity, monthly payments on installment debts, and “other.” You check whether the figures are estimated, actual, or proposed needs. The consequence of mixing categories or guessing without a basis is loss of credibility on the entire declaration.
Marcus, the electrician from Riverside, listed $4,200 in expenses but only $2,400 in income with no explanation. The court ordered him to amend the form and explain how he was paying his bills, which led to the discovery of $1,900 per month in unreported cash work.
Page 4 Walkthrough: Attorney Fees, Special Hardships, and Child Support Specifics
Page 4 covers lines 14 through 20. It captures installment debts, attorney fee information, special hardships, and child-support-specific expenses such as child care, health insurance premiums, and uninsured medical costs. The plain-English purpose is to finalize the support and fee analysis. The consequence of skipping page 4 is that you forfeit hardship deductions and add-on support claims.
Line 14: Installment Debts
Line 14 lists each creditor, the total balance, and the monthly payment. Credit card minimums, car loans, and student loans go here. The consequence of hiding debt is that you cannot later argue inability to pay support.
Line 15: Attorney Fees
Line 15 asks how much you have paid your lawyer, how much you still owe, and the source of funds. The court uses this for need-based fee orders under Family Code § 2030 and sanctions-based fees under Family Code § 271. The consequence of leaving line 15 blank when you want fees is denial of the request.
Line 16-19: Child Support Information
Lines 16 through 19 capture the children of the relationship, the timeshare percentage, child care costs needed for work or school, health insurance premiums for the children, and uninsured health expenses. These map directly to add-ons under Family Code § 4062. The consequence of misreporting timeshare is a guideline calculation that can be off by hundreds of dollars per month.
Line 20: Special Hardships
Line 20 captures extraordinary health expenses, minimum basic living expenses for natural or adopted children of other relationships, and catastrophic losses. The court grants hardship deductions under Family Code § 4070. The consequence of failing to claim a hardship is permanent loss of the deduction for that order.
Three Realistic FL-150 Scenarios
Below are the three most common FL-150 fact patterns and what happens when each is filled out correctly versus incorrectly.
Scenario 1: W-2 Employee with Bonus
| What the Filer Does | What the Court Decides |
|---|---|
| Lists base salary only, omits $18,000 annual bonus | Court averages bonus under In re Marriage of Mosley and adds $1,500/month plus $750 in § 271 sanctions |
| Lists base salary plus 12-month bonus average with paystubs attached | Court accepts the figure and runs guideline as filed |
Scenario 2: Self-Employed Contractor
| What the Filer Does | What the Court Decides |
|---|---|
| Reports Schedule C net of $42,000 with no P&L attached | Court adds back depreciation and home office, imputes $63,000 under In re Marriage of Hein |
| Reports gross receipts, attaches YTD P&L, separates personal from business expenses | Court accepts adjusted net and uses it for guideline |
Scenario 3: Unemployed Parent Seeking Support
| What the Filer Does | What the Court Decides |
|---|---|
| Writes “$0 income” with no job-search log or DE 4581 unemployment award letter | Court imputes earning capacity under In re Marriage of Bardzik |
| Reports unemployment benefits, attaches award letter, documents weekly job search | Court accepts current income and orders guideline based on benefits |
Three Named Examples Walking Through the Form
Example 1: Sarah, the Sacramento Nurse. Sarah earns $108,000 base plus $14,000 in shift differentials. She lists $9,000/month on line 5(a), attaches two pay stubs and her 2025 federal return, and notes the differential on line 8. The court runs guideline cleanly and orders $1,420 per month in child support for two children at 30% timeshare.
Example 2: David, the Long Beach Rideshare Driver. David reports gross receipts of $74,000 on line 7, deducts $19,200 in vehicle expenses with mileage logs, and attaches Schedule C. The court accepts a net of $54,800, dividing by 12 to reach $4,567 monthly. He avoids imputation by documenting every mile under In re Marriage of Rothrock (2008) 159 Cal.App.4th 223.
Example 3: Priya, the San Jose Marketing Manager. Priya earns $11,500/month plus a $1,800 monthly RSU vest. She reports both, lists her employer-paid parking at $300 on line 8, and claims line 10 mandatory health premiums of $215. Her guideline support comes in at $2,810, and she successfully wins $7,500 in § 2030 need-based fees.
Mistakes to Avoid on Form FL-150
Here are the most expensive errors filers make.
- Listing net pay instead of gross pay on line 5, which understates income by 25% or more
- Forgetting to attach two months of pay stubs, which triggers a Rule 5.260 strike
- Running personal expenses through Schedule C, which the court adds back under In re Marriage of Hein
- Listing voluntary 401(k) on line 10, which the court disallows under In re Marriage of Tong & Samson
- Omitting bonuses, RSUs, or commissions, which exposes you to perjury and § 271 sanctions
- Writing “see attached” instead of filling in the actual numbers on the form
- Failing to update an FL-150 older than 90 days before a hearing, violating Rule 5.260(a)(3)
- Hiding new-mate income on line 12, which can lead to denial of hardship deductions
- Misreporting timeshare on line 16, which skews guideline by hundreds per month
- Skipping the perjury signature on page 4, which voids the entire declaration
Do’s and Don’ts for Filling Out FL-150
Do’s:
- Do list every income source, because Family Code § 4058 reaches every dollar
- Do attach two pay stubs and your last tax return, because the rule requires them
- Do round to the nearest dollar and keep math consistent, because inconsistencies invite cross-examination
- Do separate business from personal expenses, because the court will not do it for you
- Do sign and date under penalty of perjury, because an unsigned form is no declaration at all
Don’ts:
- Don’t guess at the other party’s income, because bad-faith estimates damage credibility
- Don’t list voluntary retirement on line 10, because it is not deductible from gross
- Don’t write “varies” for self-employment income, because the court needs a number
- Don’t forget the perks on line 8, because the court will impute them later
- Don’t file an FL-150 older than 90 days, because Rule 5.260 requires it to be current
Pros and Cons of the FL-150 Process
Pros:
- Pros: It standardizes disclosure across all 58 California counties, ensuring uniform application of the statewide guideline
- Pros: It protects both parties from undisclosed income through perjury penalties
- Pros: It supports clean guideline calculations in DissoMaster and X-Spouse
- Pros: It builds the evidentiary record for appellate review under cases like In re Marriage of Calcaterra
- Pros: It can be amended freely until the hearing, encouraging accuracy
Cons:
- Cons: It is four pages long and intimidating to self-represented litigants
- Cons: It requires gathering paperwork that some employers do not provide quickly
- Cons: It does not capture cryptocurrency or restricted stock units cleanly without attachments
- Cons: It must be re-filed before every hearing, which is time-consuming
- Cons: It exposes private financial details to the court file unless sealed under Rule 2.550
Filing, Service, and Updating Your FL-150
You file the original FL-150 with the clerk in the county where your case is pending. You serve a conformed copy on the other party by mail, personal delivery, or electronic service if both parties have agreed under Code of Civil Procedure § 1010.6. You serve at least nine court days before any hearing, plus five additional calendar days if served by mail under CCP § 1005(b).
You must update your FL-150 anytime the form is more than 90 days old or your income has materially changed under Rule 5.260(a)(3). The consequence of using a stale form is that the court can refuse to consider it. Lena, the Irvine executive, lost a $48,000 retroactive support claim because her FL-150 was 110 days old at the hearing.
A common misconception is that emailing a PDF to opposing counsel counts as service. It only counts if the parties have signed an FL-319 Notice of Electronic Service Address or otherwise consented in writing.
Recap of Key California Rulings on FL-150 Disclosures
In re Marriage of Loh (2001) holds that lifestyle alone is not enough to impute income, so your FL-150 expense numbers cannot stand in for income proof. In re Marriage of Calcaterra & Badakhsh (2005) confirms that hidden cash flow can be reconstructed from expenses when the FL-150 is incomplete. In re Marriage of Hein (2020) makes clear that family courts can disregard IRS-permitted deductions like depreciation and home office when computing guideline income.
In re Marriage of Mosley (2008) requires that bonus income be averaged or addressed through bonus tables (Smith-Ostler orders). In re Marriage of Bardzik (2008) governs imputation based on earning capacity when the FL-150 reports zero income. In re Marriage of Tong & Samson (2011) bars voluntary retirement deductions on line 10. Together, these cases form the appellate spine of every contested FL-150 fight.
FAQs
Do I have to file an FL-150 if I am only asking for divorce, not support?
No. You do not need an FL-150 unless support, attorney fees, or costs are at issue, but most divorces eventually involve at least one of these and require the form before any monetary order issues.
Can I use the FL-155 instead of the FL-150?
No. You cannot use the FL-155 if you are self-employed, have rental income, are seeking spousal support or attorney fees, or have non-W-2 income, which excludes most filers from the simplified form.
Is a 401(k) contribution deductible on line 10?
No. Voluntary 401(k) contributions are not deductible from gross income under In re Marriage of Tong & Samson, although mandatory retirement contributions required as a condition of employment are deductible.
Do I have to attach my tax return?
Yes. California Rule of Court 5.260(c) requires you to attach your most recent federal tax return with all schedules and W-2s, and the court can refuse to consider an FL-150 filed without it.
Do bonuses count as income on the FL-150?
Yes. Bonuses count under Family Code § 4058, and the court will average them or order a Smith-Ostler bonus table under In re Marriage of Mosley to capture them going forward.
Can the judge impute income if I am unemployed?
Yes. The judge may impute earning capacity under In re Marriage of Bardzik if you have the ability and opportunity to work, even if your FL-150 reports zero current income.
Do I have to update my FL-150 before every hearing?
Yes. Under Rule 5.260(a)(3), your FL-150 must be current within 90 days of the hearing and must reflect any material change in income.
Can I be sanctioned for an inaccurate FL-150?
Yes. The court can impose attorney fees and costs as sanctions under Family Code § 271 and may set aside a judgment for fraud or perjury under Family Code § 2122.
Does new-mate income count on my FL-150?
No. New-mate income is not directly counted under Family Code § 4057.5, but you must still disclose household members on line 12 because the court can use it for hardship analysis.
Can I file the FL-150 electronically?
Yes. Most California counties now accept e-filing through approved vendors, and you can find each county’s e-filing rules through the Judicial Council e-filing page.
Do I list assets at fair market value or equity?
Yes. You list assets at fair market value on line 11, not equity, and you do not subtract debts on this form because debts are captured separately on line 14 as installment payments.
Can my FL-150 be sealed from public view?
Yes. You may move to seal financial records under California Rule of Court 2.550, but you must show an overriding interest, and the court will narrowly tailor any sealing order.
Related reading
- How to Fill Out California FL-150 (w/Examples) + FAQs
- How to Fill Out California Form FL-155 (w/Examples) + FAQs
- How to Fill Out California Form FL-195 (w/Examples) + FAQs
- How to Fill Out California Form FL-270 (w/Examples) + FAQs
- How to Fill Out California Form FL-700 (w/Examples) + FAQs
- How to Fill Out Florida Form 12.902(c) (w/Examples) + FAQs
- How to Fill Out California Form FL-120 (w/Examples) + FAQs