FL-150 Income and Expense Declaration: 10 Common Mistakes

The FL-150 is widely considered the most difficult form in a California divorce. It requires detailed information about your income, expenses, and financial situation — and mistakes on this form are one of the most common reasons courts reject judgment packets.

For an overview of all California financial disclosure forms, see our financial disclosures guide.

What Is the FL-150?

The Income and Expense Declaration (FL-150) is a Judicial Council form that provides a snapshot of your monthly financial life. It covers:

• How much you earn (from all sources)
• How much you spend each month
• What assets and debts you currently have
• Any existing support obligations

The court uses this information to calculate child support (using California's guideline formula) and to evaluate requests for spousal support.

When Is the FL-150 Required?

You'll need to complete the FL-150 in several situations:

• Preliminary disclosures — Both spouses must serve the FL-150 as part of their mandatory financial disclosure exchange
• Support hearings — Any time you ask the court for child support or spousal support
• Temporary orders — Requests for temporary support require a current FL-150
• Final judgment — Some courts require an updated FL-150 with the judgment packet

In most divorces, you'll complete this form at least once. If your case involves support issues, you may need to update it multiple times.

Section-by-Section Walkthrough

Employment Income (Items 1–7)

This section asks for your employer's name and address, your job title, how long you've been employed, and your gross monthly income. If you're paid hourly, calculate your gross monthly income by multiplying your hourly rate by your average weekly hours, then multiplying by 4.333.

You must attach your two most recent pay stubs. This is not optional — courts will reject your FL-150 without them.

If you have more than one job, include income from all employers.

Additional Income (Item 8)

List all other income sources:

| Source | Examples | |--------|----------| | Self-employment | Freelance work, consulting, gig work, side business | | Rental income | Rent received from properties you own | | Dividends / interest | Investment accounts, savings accounts | | Trust income | Distributions from trusts | | Social Security | Retirement or disability benefits | | Spousal support | Support received from a current or prior order | | Other | Royalties, stipends, irregular income |

Report gross amounts (before taxes) for each source.

Tax Information (Items 9–11)

Report your tax filing status, number of exemptions, and estimated or actual tax deductions. If you're unsure about your deductions, use the amounts from your most recent tax return.

Monthly Expenses (Items 12–18)

This is where people spend the most time. List your actual monthly expenses in each category:

| Category | What to Include | |----------|----------------| | Residence | Rent or mortgage, property tax, homeowner's/renter's insurance | | Food | Groceries, household supplies | | Utilities | Electric, gas, water, trash, phone, internet | | Transportation | Car payment, insurance, gas, registration, maintenance, parking | | Insurance | Health, dental, vision, life (not auto — that goes under transportation) | | Child care | Daycare, after-school programs, babysitting | | Education | Tuition, school supplies, student loan payments | | Personal | Clothing, laundry, personal care, entertainment |

Important: If you share expenses with someone (like a roommate), report only your portion.

Assets and Debts on Hand (Items 19–21)

List your current cash, bank account balances, and other liquid assets. Also list any debts you currently owe. This is a snapshot — use current values, not historical ones.

Attorney Fees (Item 22)

If you've hired an attorney, list the total fees paid and any amount still owed. If you're representing yourself or using MutualFile, you can enter $0 or note the service you're using.

10 Common Mistakes on the FL-150

1. Forgetting to attach pay stubs

This is the most common rejection reason. The FL-150 requires your two most recent pay stubs. Not one — two. If you're self-employed and don't receive pay stubs, attach your most recent tax return and a profit-and-loss statement instead.

2. Using annual figures instead of monthly

Every figure on the FL-150 should be a monthly amount. If you know your annual salary, divide by 12. If you're paid biweekly, multiply your paycheck amount by 26, then divide by 12. Do not enter your annual salary in the monthly income box.

3. Leaving expense lines blank

A blank line looks like you forgot to fill it out — and the court may reject the form. If an expense doesn't apply to you, enter $0. This tells the court you considered the category and it doesn't apply.

4. Not including self-employment or gig income

If you drive for a rideshare company, do freelance work, sell items online, or have any other side income, it must be reported. "It's not much" is not a reason to omit it. Courts take omissions seriously.

5. Confusing gross and net income

The FL-150 asks for gross income (before taxes and deductions) in the income section. Your take-home pay is your net income — which is different. Use the gross figures from your pay stub, not the amount deposited in your bank account.

6. Omitting investment or rental income

Dividends, interest, capital gains, and rental income all count as income on the FL-150. Check your brokerage statements, savings account interest, and any rental properties. Even small amounts should be reported.

7. Not signing and dating the form

The FL-150 is submitted under penalty of perjury. You must sign and date it. An unsigned form will be rejected — and you'll lose the processing time it took to review.

8. Inconsistency between FL-150 and FL-142

If your FL-150 says you have $5,000 in savings but your FL-142 (Schedule of Assets and Debts) says $15,000, the court will notice. Make sure the values you report on both forms are consistent. Use statements from the same date if possible.

9. Forgetting existing support obligations

If you're already paying child support or spousal support from a prior relationship, report it on the FL-150. This affects the court's calculation of your available income for new support orders.

10. Not updating for the current pay period

A stale FL-150 can hurt you. If you completed the form three months ago but your income or expenses have changed, the court may require an updated version. Use your most recent pay stubs and current expense figures.

FL-150 Quick Reference

| Section | What It Covers | Key Requirement | |---------|---------------|-----------------| | Items 1–7 | Employment income | Attach 2 most recent pay stubs | | Item 8 | Additional income | Report all sources, gross amounts | | Items 9–11 | Tax information | Use current filing status | | Items 12–18 | Monthly expenses | Enter $0 for non-applicable items | | Items 19–21 | Assets and debts | Use current values | | Item 22 | Attorney fees | Include all legal costs |

How MutualFile Helps

MutualFile's guided interview walks you through each section of the FL-150 step by step. We ask plain-English questions about your income, expenses, and financial situation, then generate the completed form with the correct values in the correct fields. Both spouses can complete their FL-150 on the platform.

Start your case for free →

This article is for informational purposes only and does not constitute legal advice. The FL-150 requires accurate financial information — if you have complex income sources, business interests, or significant assets, consider consulting a licensed attorney or CPA.