How to Fill Out Form FL-150 (Income and Expense Declaration)

If your divorce involves child support, spousal support, or a request that one spouse pay the other's attorney fees, you cannot escape Form FL-150. For the complete list of California divorce forms, see our master checklist. To understand how alimony is calculated in California, the FL-150 is the input that drives every number.

The Income and Expense Declaration is exactly what it sounds like. It is a four-page sworn statement detailing exactly how much money comes into your bank account each month, and exactly how much goes out. Judges rely heavily on this form — the numbers you write here are plugged directly into the state's support calculation software (often called DissoMaster).

Page 1: Income and Tax Information

Section 2: Tax Information

Tell the court your tax filing status (e.g., Single, Head of Household), how many exemptions you claim, and the year of your most recent tax return. Bring a copy of your two most recent state and federal tax returns to your hearing — do not attach them to this form.

Section 3: Income Information

• Attach your pay stubs: You are legally required to attach your last two months of pay stubs to the FL-150. Without them, the clerk may reject the form.
• If you are self-employed: Attach a Profit and Loss statement (Schedule C) for the last two years, or a 1099 form.

Page 2: Detailed Income

Section 5: Income Last Month vs. Average

List what you made last month and what you make on average over the last 12 months. If you work on commission, get bonuses, or have seasonal work, these numbers will be very different — the court needs the 12-month average to calculate support fairly.

Section 8: Deductions

List mandatory deductions taken from your paycheck — taxes, union dues, and mandatory retirement contributions. Do not list voluntary deductions like voluntary 401(k) contributions or gym memberships.

Page 3: Expenses

Section 13: Average Monthly Expenses

• Estimated vs. Actual: Check the box indicating whether these are estimated, actual, or proposed expenses (e.g., you are still living together but propose a budget for after you move out).
• Installment Payments: List car payments, student loans, and credit card minimums in Section 13(p).

Page 4: Child Support Information

Section 16: Number of Children

State how many minor children you have with your spouse.

Section 17: Time-Share

Estimate the percentage of time the children spend with you versus the other parent. The California child support formula relies heavily on this percentage.

Section 18: Childcare Costs

If you pay for daycare or after-school care so you can work, list it here. The court often splits mandatory childcare costs 50/50 between the parents, in addition to base child support.

The FL-150 is the companion to the Schedule of Assets and Debts (FL-142). You serve both on your spouse together.

Don't want to format a four-page financial declaration by hand? Start your California divorce packet and we'll fill in the FL-150 from your intake.