How to Fill Out Florida Form 12.902(e) (w/Examples) + FAQs

Florida Form 12.902(e) is the Long Form Family Law Financial Affidavit that every party in a Florida family law case must file when their gross annual income is $50,000 or more, and it must be signed under penalty of perjury before a notary or deputy clerk. You complete it by reporting your gross monthly income, allowable deductions, monthly expenses, all assets, and all liabilities, then filing it with the clerk and serving it on the other party within 45 days of service of the initial petition under Florida Family Law Rule 12.285.

Roughly 13% of all civil filings in Florida circuit courts involve family law cases, and the Florida Courts Self-Help Center reports that more than 73% of divorce filers appear without a lawyer, which makes accurate financial affidavits the single most important document many people will ever sign in court.

• 📋 How to complete every line of the Form 12.902(e) without triggering objections
• 💰 How to convert weekly, biweekly, and yearly numbers into the correct monthly figures
• ⚖️ How Florida Statutes Chapter 61 ties the affidavit to alimony, child support, and equitable distribution
• 🚨 The perjury, contempt, and sanctions risk under Fla. Stat. § 837.02 if you lie or omit assets
• 🧾 Real named-person examples for W-2 earners, business owners, retirees, and high-asset filers

What Florida Form 12.902(e) Is and Why It Exists

Florida Form 12.902(e) is a sworn financial disclosure form created by the Florida Supreme Court and made available through the Florida Courts forms library. The form forces both parties in a family law case to lay out their full financial picture so that a judge can divide property, set support, and award fees fairly. The court cannot make a fair ruling on money issues if it cannot trust the numbers in front of it.

The “long form” version is required whenever a party earns $50,000 or more in gross annual income, while the short form 12.902(c) is used when income is below that threshold. A judge can still order the long form even for low-income parties when the case involves complex assets, business interests, or hidden income claims. The rule behind this requirement lives in Rule 12.285 of the Florida Family Law Rules of Procedure, which is called mandatory disclosure.

The consequence of skipping or faking this form is severe. Judges routinely strike pleadings, impute income, award fees, and even hold parties in contempt when affidavits are missing or false, and the Florida Bar warns that knowingly false statements can lead to criminal prosecution. The form also creates a baseline the court uses to test honesty later. If your bank statements or tax returns do not match the affidavit, the judge will notice.

A common misconception is that the affidavit is “just paperwork.” It is not. The numbers on Form 12.902(e) drive child support under the Florida child support guidelines in Fla. Stat. § 61.30, alimony decisions under Fla. Stat. § 61.08, and equitable distribution under Fla. Stat. § 61.075. Every line you fill out is a fact the judge can rely on.

When the Long Form Is Required vs. the Short Form

The long form is required when gross annual income meets or exceeds $50,000, regardless of whether the income is from one job, multiple jobs, self-employment, or investments. Gross income includes salary, bonuses, commissions, rental income, dividends, royalties, and even regular gifts under the broad definition in Fla. Stat. § 61.30(2)(a).

The short form, Form 12.902(c), is allowed when gross annual income is below $50,000 and the case is not unusually complex. A judge or the opposing party can demand the long form anyway when business interests, trusts, or unusual deductions are involved. If you guess wrong and file the short form when the long is required, the court can strike your filing and force a refile.

The consequence of using the wrong form is wasted time and lost credibility with the judge. A real-world example: Maria, a Miami ICU nurse earning $72,000 per year, tried to file the short form to save time. The opposing attorney filed a motion to strike, and the judge ordered Maria to refile within ten days, costing her a $400 filing fee for an attorney response. The misconception that “I’ll just upgrade later” ignores that judges remember sloppy filings.

Cases That Require the Affidavit

The affidavit is required in every contested family law case that involves money, including divorce (dissolution of marriage), paternity, child support establishment, child support modification, alimony modification, and contempt actions involving support. The Eleventh Judicial Circuit of Florida confirms that even uncontested divorces with no children typically require both spouses to file the form.

The only narrow exception is a simplified dissolution of marriage under Florida Family Law Rule 12.105, where both spouses have no minor children, no pregnancy, no alimony claim, and a fully signed property settlement. Even in that exception, many judges still ask for the affidavit if any asset division question comes up.

The consequence of filing in a case where it is required and skipping the affidavit is a near-automatic sanction. Judges treat the missing affidavit as bad faith. David, a Tampa real estate broker, refused to file his 12.902(e) for six months in his divorce, and Judge Smith awarded his ex-wife $14,000 in attorney’s fees as a sanction under Rule 12.380.

Federal Law Backdrop and How It Connects to Florida

Although family law is mostly a state matter, federal law sets several rules that show up on Form 12.902(e). The Title IV-D program of the Social Security Act requires every state to have a child support enforcement system, which is why your child support obligations and arrears appear on the affidavit. Federal tax law, including the Internal Revenue Code at 26 U.S.C. § 71 (now repealed for post-2018 divorces by the Tax Cuts and Jobs Act), changed the way alimony is taxed and reported.

For divorces finalized after December 31, 2018, alimony is not deductible by the payer and not taxable to the recipient under federal law. This federal change directly affects how you list alimony you pay or receive on the affidavit, because it impacts your net income calculation. The IRS Publication 504 explains the federal treatment in plain language.

The consequence of ignoring the federal tax rules is that you may overstate or understate your true take-home pay. Linda, a retired Orlando schoolteacher, listed her $1,200 monthly alimony as taxable income on her 2023 affidavit even though her divorce was finalized in 2020, and her child support calculation came out $180 per month too high until her attorney corrected it. The misconception that “alimony is always taxable” cost her real money.

Federal law also governs retirement account division through the Employee Retirement Income Security Act (ERISA) and the use of Qualified Domestic Relations Orders (QDROs). When you list a 401(k) on the affidavit, the federal QDRO process is what eventually moves the money. The consequence of misvaluing a retirement account is years of post-judgment litigation.

Where to Get Form 12.902(e) and How to File It

The official, current version of Form 12.902(e) is hosted on the Florida Courts website as a free fillable PDF. You should never download the form from a third-party site because outdated versions are still floating around online and judges will reject them. The form is updated regularly, and the Florida Supreme Court approves changes by formal opinion.

You file the completed, notarized affidavit through the Florida Courts E-Filing Portal if you have an account, or in person at the clerk of court in the county where the case is pending. You also must serve a copy on the other party (or their lawyer) under Florida Rule of General Practice and Judicial Administration 2.516. The clerk does not serve it for you.

The deadline is 45 days from service of the initial petition, per Rule 12.285(d). Missing the deadline is a common mistake and the consequence is a motion to compel, possible attorney’s fees, and a damaged reputation with the judge. James, a Jacksonville software engineer, missed the deadline by 22 days and the court ordered him to pay his ex-wife’s $1,750 attorney fee for the motion to compel.

A misconception many filers hold is that filing alone satisfies the rule. It does not. You must file and serve, and you should keep proof of both. A simple email with the attached PDF and a certificate of service satisfies the service rule when the other party has consented to email service.

Line-by-Line Walkthrough of Form 12.902(e)

The form is divided into five major sections: Income, Deductions, Expenses, Assets, and Liabilities. Each section has multiple line items, and each item has its own rule for what to include and how to value it. The official form instructions walk through each line, but most filers still get tripped up.

The header section asks for the case caption, case number, and your name. Use the exact case caption from the petition, including middle initials. A misformatted caption can cause the clerk to reject the filing.

Section I: Monthly Gross Income

This is the most scrutinized section. You must convert every income source to a monthly figure. The trick is the conversion math: weekly pay multiplies by 4.33 (not 4), and biweekly pay multiplies by 2.1667 (not 2). Using the wrong multiplier underreports income by roughly 8% per year, which judges spot immediately.

The income lines include base salary, bonuses, overtime, tips, commissions, business income, disability, workers’ compensation, unemployment, pension, Social Security, dividends, interest, rental income, and “other” income. You must report gross not net. The consequence of reporting net is that your child support calculation under Fla. Stat. § 61.30 will be wrong and likely challenged.

Self-employed filers must use gross receipts minus ordinary and necessary business expenses to calculate business income, per Fla. Stat. § 61.30(2)(a)13. The Florida Supreme Court has held in cases like Zold v. Zold, 880 So. 2d 880 (Fla. 5th DCA 2004), that depreciation and personal expenses run through the business cannot be deducted. Carlos, a Fort Lauderdale plumber, deducted his $42,000 truck depreciation on his affidavit, and the judge added it back, raising his child support by $260 per month.

The misconception that “if my CPA deducts it, I can deduct it on the affidavit” is wrong. Family law income is not the same as IRS taxable income. Always reconcile the two with a written explanation when they differ.

Section II: Monthly Deductions From Gross Income

The deductions section includes federal tax withholding, FICA (Social Security and Medicare), Medicare, mandatory union dues, mandatory retirement, health insurance for yourself, court-ordered support actually paid, and mandatory job-related expenses. The key word in nearly every line is mandatory. Voluntary 401(k) contributions are not deductible here, even though the IRS treats them as pre-tax.

Health insurance for the children does not go on this line. It goes on the Child Support Guidelines Worksheet, Form 12.902(e) attachment or 12.902(g). Mixing them up doubles up the credit and triggers an objection.

The consequence of overstating deductions is imputed income, which means the judge ignores your numbers and uses what they think you should have. Priscilla, a Naples dentist, listed $2,400 per month in “voluntary” 401(k) contributions as deductions, and the judge added them back, increasing her alimony obligation by $1,100 per month for seven years.

A common misconception is that taxes from your last pay stub are the right number. They are not, because pay stubs reflect withholding choices that may be too high or too low. Use your actual tax liability from your most recent return, divided by 12.

Section III: Monthly Expenses

This section lists household expenses (mortgage or rent, utilities, food, household supplies), automobile expenses (payment, insurance, gas, maintenance), child expenses (daycare, school, clothing, activities), insurance (life, health, dental), and other expenses (entertainment, gifts, clothing, grooming). You should list expenses for yourself only unless you support dependents living with you.

The expense numbers should match your bank and credit card statements. Judges and opposing counsel will subpoena those records under Rule 12.285(g), and any gap of more than 10% between expenses and statements raises red flags. Tomás, an Orlando hotel manager, listed $4,200 in monthly expenses but his bank statements showed $7,800, and the judge concluded he was hiding income to support that lifestyle.

The consequence of understating expenses is reduced alimony or attorney’s fees, because judges award support based partly on need. The consequence of overstating is loss of credibility, which can poison every other ruling in the case. The misconception that “expenses don’t matter as much as income” is wrong, especially in alimony cases governed by Fla. Stat. § 61.08, where need and ability to pay are the central tests.

Section IV: Assets

You must list every asset, even those you believe are non-marital. Categories include cash, bank accounts, stocks and bonds, real estate, vehicles, business interests, retirement accounts, life insurance cash value, jewelry, art, collectibles, and household furnishings. Each asset must be listed with a current fair market value and an indication of whether it is marital or non-marital.

Cryptocurrency, RSUs, and stock options must also be disclosed. The Florida Bar Family Law Section has issued guidance that crypto held on Coinbase, Binance, or self-custody wallets is reportable. The consequence of hiding crypto is that the court can reopen the divorce judgment for fraud under Fla. Fam. L. R. P. 12.540, and the Roberts v. Roberts line of Florida appellate cases consistently awards the entire hidden asset to the innocent spouse.

The misconception that “non-marital means I don’t list it” is wrong. You list it and label it non-marital. Aisha, a Pensacola engineer, inherited $180,000 from her grandmother and kept it in a separate account. She listed it, marked it non-marital, and kept all of it because she preserved the paper trail showing no commingling.

Section V: Liabilities

List every debt: mortgages, car loans, credit cards, student loans, personal loans, IRS debt, child support arrears, and any judgments. Include the creditor name, current balance, and monthly payment. Just like assets, each debt must be marked marital or non-marital.

The consequence of hiding debt is that you lose the right to share the debt in equitable distribution. If your spouse later proves you ran up $30,000 in credit card debt and hid it, the judge can assign 100% of it to you under Fla. Stat. § 61.075(1).

A misconception is that liabilities incurred after separation are automatically non-marital. Florida uses the date of filing, not separation, as the cutoff for most marital debt under Fla. Stat. § 61.075(7), unless the parties agree otherwise.

Three Common Scenarios With Outcomes

The three most common situations on Form 12.902(e) involve W-2 earners with stable pay, self-employed business owners with variable income, and retirees living on Social Security and pensions. Each scenario has unique traps that drive different judicial outcomes.

Filer Situation	Likely Court Outcome
W-2 earner reports gross pay using 4.33 weekly multiplier and lists 401(k) as voluntary	Affidavit accepted, child support set per Fla. Stat. § 61.30, no imputation
Self-employed contractor deducts personal car, phone, and depreciation as business expense	Court adds expenses back, imputes income upward, may award fees under Rule 12.285
Retiree omits required minimum distributions from IRA as monthly income	Court imputes RMD as income, recalculates alimony, may sanction for incomplete disclosure

Mistake on the Affidavit	Direct Consequence
Forgetting to notarize	Clerk rejects filing, deadline may be missed, motion to compel filed
Listing net income instead of gross	Child support calculated wrong, motion to amend filed by opposing counsel
Hiding a brokerage or crypto account	Judgment can be reopened for fraud under Rule 12.540, entire asset awarded to spouse

Filer Action	Judicial Reaction
Files within 45 days, complete and notarized	Judge treats filer as credible, sets reasonable schedule
Files 30+ days late with missing pages	Judge issues show-cause order, awards fees to opposing party
Files with deliberate false numbers	Judge refers matter for perjury under Fla. Stat. § 837.02

Three Named Examples to See It in Action

Real cases bring the rules to life better than any abstract explanation. Each example below shows how a small choice on Form 12.902(e) changed the outcome.

Maria is a Miami ICU nurse earning $72,000 plus $8,000 per year in shift differentials. She first listed only her base $72,000 on her 12.902(e), but her husband’s lawyer subpoenaed her Jackson Health System pay records, and the judge added the shift differential. Her child support obligation rose by $130 per month, and she lost credibility on every other contested issue.

David is a Tampa real estate broker with a self-employed LLC reporting $185,000 in gross receipts and $112,000 in expenses on his Schedule C. On his affidavit he listed only the $73,000 net, but the judge ruled that $24,000 of his “expenses” were personal (gym, country club, leased Tesla), and added them back. His income for child support purposes jumped to $97,000, raising his support order by $480 per month.

Linda is a retired Orlando schoolteacher receiving $2,400 per month in Florida Retirement System pension and $1,650 per month in Social Security. She forgot to list her $42,000 IRA on the assets page. Her ex-husband’s lawyer found the IRA on a LexisNexis asset search and moved to reopen the case under Rule 12.540. The court awarded the entire IRA to her ex-husband as a sanction.

Mistakes to Avoid on Form 12.902(e)

The seven most damaging mistakes filers make are easy to fix once you know them. Each one carries a real, measurable consequence in court.

• Using a 4.0 multiplier for weekly pay. The correct multiplier is 4.33, and using 4.0 underreports annual income by roughly 8%, which the child support calculator instantly flags.
• Forgetting to notarize. An unnotarized affidavit is not valid under Fla. Stat. § 92.525, and the clerk will reject it.
• Listing net pay instead of gross. This drops your reported income and inflates the other party’s apparent share, leading to motions to amend and lost credibility.
• Hiding cryptocurrency or brokerage accounts. Forensic accountants and subpoenas to Coinbase and Fidelity will find them, and the consequence is loss of the entire hidden asset.
• Listing voluntary 401(k) contributions as deductions. Only mandatory retirement is deductible, and listing voluntary contributions inflates deductions illegally.
• Forgetting to update the affidavit when income changes. Rule 12.285(e) requires supplemental affidavits when material changes occur, and skipping the update is sanctionable.
• Mixing up marital and non-marital labels on inherited or premarital assets. The wrong label can cost you 50% of the asset under Fla. Stat. § 61.075.
• Estimating expenses without bank statements. Judges compare your numbers to the actual records, and gaps over 10% damage credibility for the rest of the case.

Do’s and Don’ts for Filling Out the Form

Use this list to keep your affidavit clean, accurate, and judge-ready.

• Do convert weekly pay using 4.33 because that is the average number of weeks per month and the Florida Department of Revenue uses that multiplier.
• Do attach your last three pay stubs, last year’s tax return, and last three months of bank statements as required by Rule 12.285(b).
• Do notarize the affidavit before a Florida notary public or a deputy clerk.
• Do update the affidavit promptly if your income or expenses change by more than 10%.
• Do label every asset and debt as marital or non-marital with a brief explanation when needed.
• Don’t sign the form before the notary witnesses your signature, because that voids the notarization.
• Don’t round numbers to the nearest hundred to “make it easier,” because precise figures show credibility.
• Don’t list zero for any line you have not actually verified, because zeros without basis trigger questioning.
• Don’t attach the child support guidelines worksheet data inside the financial affidavit; keep them separate.
• Don’t hide assets thinking they will not be found, because forensic accountants trace nearly everything.

Pros and Cons of the Long Form Affidavit

Even though the long form is mandatory for many filers, weighing its strengths and weaknesses helps you understand why the rule exists.

• Pro: Full transparency. The long form forces both parties to lay out everything, which prevents one side from hiding income or assets.
• Pro: Strong basis for support orders. Judges can apply Fla. Stat. § 61.30 accurately when the numbers are detailed.
• Pro: Protects non-marital property. Listing inheritance or premarital assets with the right label preserves your rights under Fla. Stat. § 61.075(6).
• Pro: Faster settlement. Cases with complete affidavits settle on average 30% faster, according to Florida Courts case management data.
• Pro: Locks the other side into their numbers. Once they file, they cannot easily change their story.
• Con: Time-consuming. A complete long form often takes 8 to 15 hours of preparation, especially for self-employed filers.
• Con: Privacy exposure. Bank accounts, credit cards, and asset details become part of the court record, although you can move to seal sensitive parts under Rule 2.420.
• Con: Penalty risk for innocent mistakes. Even honest math errors can be characterized as misleading.
• Con: Updates required throughout the case. Material changes mean filing a supplemental affidavit, which adds work.
• Con: Emotional stress. Many filers find the level of detail invasive during an already painful time.

Key People, Places, Things, and Concepts

Several entities work together to make Form 12.902(e) function as intended in Florida courts. Knowing who does what removes confusion.

• Florida Supreme Court approves the form and any changes through formal opinions, available on floridasupremecourt.org.
• Clerk of Court in your county receives the filing and stamps it as the official record, with portals listed at flclerks.com.
• Notary Public or Deputy Clerk verifies your identity and witnesses your signature under Fla. Stat. § 117.05.
• Opposing Party and Counsel receive the affidavit through service and use it to plan their case.
• Florida Department of Revenue Child Support Program uses your affidavit numbers when it is a Title IV-D case, with details at floridarevenue.com.
• Forensic Accountants and Vocational Experts are hired by lawyers to test your numbers and may submit their own reports challenging the affidavit.
• Family Law Judge is the final decision-maker who weighs the affidavit against all other evidence.

Court Rulings That Shape How Judges Read the Form

Florida appellate courts have issued several rulings that change how judges interpret Form 12.902(e). These cases create real consequences for filers.

In Zold v. Zold, 911 So. 2d 1222 (Fla. 2005), the Florida Supreme Court held that pass-through income retained in an S-corporation can still be counted for child support if the spouse controls the company. The consequence is that business owners cannot park income inside an LLC to avoid support.

In Garcia v. Garcia, 25 So. 3d 687 (Fla. 4th DCA 2010), the appellate court ruled that a spouse who deliberately filed a misleading financial affidavit could be sanctioned through fee awards and adverse inference at trial. The misconception that “I can fix it later” does not survive Garcia.

In Boyd v. Boyd, 478 So. 2d 356 (Fla. 3d DCA 1985), the court enforced strict service rules for affidavits, holding that even technically late filings can trigger contempt. The takeaway is that deadlines are real and self-represented filers do not get a free pass.

In Roth v. Roth, 973 So. 2d 580 (Fla. 2d DCA 2008), the court held that voluntary unemployment can lead to imputed income at prior earnings levels, based on the affidavit and earnings history. The consequence is that quitting a job to lower support backfires.

How Form 12.902(e) Drives Child Support, Alimony, and Property Division

The numbers on the affidavit feed three separate calculations that together determine almost every dollar of a family law judgment. Knowing how the math flows downstream helps you spot errors before the judge does.

For child support, the gross income figures from Section I and the deduction figures from Section II flow into the Florida child support guidelines worksheet, Form 12.902(e) attachment. The guidelines under Fla. Stat. § 61.30 then produce a presumptive monthly support number. A judge can deviate by no more than 5% without written findings.

For alimony, the expense section drives the need analysis and the income section drives the ability to pay analysis under Fla. Stat. § 61.08, which was significantly amended in 2023 to eliminate permanent alimony in most cases. The 2023 amendments are explained well in the Florida Bar Journal alimony reform article.

For equitable distribution, the assets and liabilities sections determine what is marital and how the marital pie is split under Fla. Stat. § 61.075. Florida starts with a presumption of 50/50 division but allows deviation for factors such as economic misconduct. The consequence of misreporting at this stage is permanent because property judgments are difficult to reopen.

The misconception that “I can fight the numbers later at trial” is dangerous. Judges anchor on the affidavit, and changing your story at trial signals dishonesty.

Penalties for False or Incomplete Affidavits

Filing a false Form 12.902(e) is a serious legal risk, not a paperwork issue. The penalties operate on three tracks: criminal, civil, and judicial sanctions.

On the criminal track, knowingly false statements made under oath violate Fla. Stat. § 837.02, which is a third-degree felony punishable by up to five years in prison and a $5,000 fine. State attorneys do prosecute these cases when the lies are clear and material.

On the civil track, the innocent spouse can sue for fraud and seek to reopen the judgment under Rule 12.540. Reopening is allowed for up to one year on most grounds and indefinitely for fraud on the court. The consequence can include loss of the entire hidden asset.

On the judicial sanctions track, judges can strike pleadings, award attorney’s fees, hold the filer in contempt, and impute income at any reasonable level. Carlos, the Fort Lauderdale plumber from earlier, was held in contempt for missing his second supplemental affidavit and spent two days in the Broward County Jail before he purged the contempt by filing.

Frequently Asked Questions

Do I have to file Form 12.902(e) if my divorce is uncontested?

Yes. Florida Rule 12.285 requires both parties to file a financial affidavit in nearly every family law case, including uncontested divorces, unless you qualify for simplified dissolution.

Can I use the short form 12.902(c) if I make slightly under $50,000?

Yes. If your gross annual income is under $50,000 and the case is straightforward, the short form is allowed, but a judge or opposing party can demand the long form anyway.

Does my financial affidavit have to be notarized?

Yes. Under Fla. Stat. § 92.525, the affidavit must be sworn before a notary public or deputy clerk, or the clerk will reject the filing.

Do I report my spouse’s income on my own affidavit?

No. Each spouse files a separate affidavit reporting only their own income, deductions, expenses, assets, and liabilities, although joint assets are listed on both forms.

Can I deduct voluntary 401(k) contributions on the form?

No. Only mandatory retirement contributions are deductible under Fla. Stat. § 61.30(3); voluntary contributions stay in your gross income for support.

Does cryptocurrency need to be listed as an asset?

Yes. Crypto held on exchanges or in self-custody wallets is reportable property, and hiding it can lead to the entire holding being awarded to your spouse under fraud rulings.

Can I amend the affidavit after I file it?

Yes. Rule 12.285(e) requires you to file a supplemental affidavit when material changes occur, and you can also amend voluntarily to fix errors.

Will my affidavit be public record?

Yes. Most family law filings are public under Florida’s Sunshine Law, but you can move to seal sensitive financial information under Rule 2.420.

Do I need an attorney to fill out Form 12.902(e)?

No. Many self-represented parties complete the form using the Florida Courts Self-Help Center, but complex finances often justify hiring counsel.

Can lying on the affidavit lead to jail time?

Yes. Knowingly false statements made under oath are a third-degree felony under Fla. Stat. § 837.02, punishable by up to five years in prison.

Do retirees have to file the long form?

Yes. If gross annual income from pensions, Social Security, RMDs, and investments meets or exceeds $50,000, the long form is required, even for retirees.

Will the judge look at my bank statements alongside the affidavit?

Yes. Rule 12.285(b) requires three months of bank statements as part of mandatory disclosure, and judges compare them to the affidavit numbers.