Once support is on the table in a California family law case, one form does most of the heavy lifting: Form FL-150, Income and Expense Declaration. It is where the court looks first to understand what each party earns, spends, owns, and owes.
Key Takeaway: FL-150 is the financial disclosure form that drives child support and spousal support calculations. It covers income from all sources, tax filing status, average monthly expenses, and a summary of assets. It must be filed with recent pay stubs and a copy of your most recent tax return attached, and it should stay consistent with Form FL-142.
Form FL-150 is the California Judicial Council form titled "Income and Expense Declaration." It asks each party to lay out, in detail:
- Employment information and income from all sources
- Tax filing status and certain deductions
- Average monthly expenses
- A summary of assets
It is one of the core financial disclosure forms in a California family law case, alongside Form FL-142 (Schedule of Assets and Debts). Together, these two forms give the court the financial picture it needs to rule on support and, later, on the division of property.
Generally, both parties file an FL-150 whenever child support or spousal support is at issue. That typically includes:
- Early in the case, as part of the mandatory financial disclosures
- Whenever either party requests a new support order
- Whenever either party asks the court to modify an existing support order
- Before a judgment can be entered in most cases involving support
Because support can be requested or revisited more than once during a case, you may end up filing more than one FL-150 over time. Each one should reflect your current, accurate financial picture at the time you file it, not figures carried over from an earlier filing.
<h2 id="why-it-matters">Why FL-150 Drives Your Support Numbers</h2>California calculates guideline child support using a formula that relies heavily on each parent's gross income, tax filing status, and certain allowable deductions. Nearly all of these inputs come directly from FL-150. Spousal support considers a broader set of factors, but the income and expense figures on this form remain a central part of that analysis as well.
Because support is calculated from the numbers you report here, accuracy matters. Outdated, incomplete, or inconsistent figures can lead to a support order that does not reflect your actual situation, and correcting it later can mean going back to court.
Here is what you will actually fill in, section by section.
1. Employment and Income
You will report your employer, job title, and pay rate, along with your gross income (before taxes and deductions) from your job. FL-150 asks you to break this down by pay period, such as weekly, biweekly, or monthly, and to convert it to a monthly average, since support calculations rely on a monthly figure.
If you hold more than one job, or your hours change from pay period to pay period, report each source separately and show your math for how you arrived at a monthly average. The court is generally looking for a realistic, sustainable figure rather than a single best or worst pay period.
2. Income From Other Sources
Beyond a regular paycheck, FL-150 asks you to report income from other sources, including:
- Self-employment income
- Bonuses, commissions, or overtime
- Rental income
- Investment or dividend income
- Retirement, pension, or Social Security income
- Other recurring income
Self-Employment and Irregular Income: If you are self-employed or your income varies month to month, FL-150 expects you to describe how you calculated your reported figure and, generally, to average it over a representative period rather than reporting a single unusually high or low month.
3. Tax Filing Status and Deductions
This section asks for your tax filing status (such as single, head of household, or married filing separately) and certain deductions that affect the guideline support calculation, such as mandatory retirement contributions, union dues, and health insurance premiums you pay. These deductions can meaningfully change the support number, so they should be reported carefully and supported by your pay stubs or tax return where possible.
4. Average Monthly Expenses
FL-150 asks you to list your average monthly expenses across common categories such as:
- Rent or mortgage, and other housing costs
- Utilities
- Food and household supplies
- Transportation, including car payments, gas, and insurance
- Health insurance and out-of-pocket medical costs
- Childcare and children's expenses
- Installment payments and other recurring debts
These figures should reflect your typical, ongoing costs rather than a single unusual month. If an expense varies seasonally or comes due only a few times a year, average it out over twelve months so the monthly figure is representative.
5. Assets
The form includes a section summarizing your assets, such as cash, bank accounts, and other property. This is meant to work alongside, not duplicate, the more detailed asset and debt reporting done on Form FL-142. Report figures as of a consistent, recent date, and note that date on the form so the court knows exactly when the snapshot was taken.
<h2 id="required-attachments">Required Attachments: Pay Stubs and Tax Returns</h2>FL-150 is not considered complete on its own. It generally must be filed with supporting documents attached, most importantly:
- Recent pay stubs, commonly the last two months, showing your gross income and deductions
- A copy of your most recent tax return, or the first two pages of it, unless a local rule or the court directs otherwise
- Documentation supporting any self-employment or irregular income figures, such as profit and loss statements, if applicable
If you are unsure exactly which pages or how many months of pay stubs your county expects, confirm with your county Superior Court self-help center before filing.
<h2 id="consistency-fl-142">Staying Consistent With Form FL-142</h2>FL-150 and Form FL-142 (Schedule of Assets and Debts) are meant to tell the same financial story from two different angles: one focused on income and expenses, the other on assets and debts. The figures on both forms should be consistent with each other. A bank account balance, an asset, or a debt payment that appears on one form should not conflict with what you reported on the other.
If you have not yet completed your FL-142, see our companion guide: How to Fill Out Form FL-142. Filling out both forms together, rather than weeks apart, is one of the easiest ways to keep them aligned.
<h2 id="common-mistakes">Common Mistakes to Avoid</h2>- Using outdated income figures instead of your current pay rate and hours
- Forgetting to attach recent pay stubs and a copy of your most recent tax return
- Understating expenses to look more sympathetic, or overstating them to reduce a support obligation, both of which can undermine your credibility with the court
- Reporting self-employment or bonus income from a single month instead of a representative average
- Leaving deductions blank that you are actually entitled to claim, such as mandatory retirement contributions or health insurance premiums
- Inconsistencies between FL-150 and FL-142, such as an asset or account that appears on one form but not the other
What is Form FL-150 used for?
Form FL-150 is the California Judicial Council Income and Expense Declaration. It gives the court a detailed picture of a person's income, average monthly expenses, assets, and debts. It is central to any request involving child support or spousal support, and it is one of the required financial disclosure forms in a California family law case.
Who has to file FL-150?
Generally, both parties file FL-150 whenever child support or spousal support is at issue, including at the start of a case, whenever either party requests a support order or a change to an existing order, and as part of the mandatory financial disclosures required before a judgment can be entered.
How is child and spousal support calculated from FL-150?
California uses a statewide guideline formula for child support that relies heavily on each parent's gross income, tax filing status, and certain deductions, most of which come directly from FL-150. Spousal support considers a wider range of factors, but the income and expense figures on FL-150 are still a central input. Because the calculation depends so directly on these numbers, accuracy on this form matters a great deal.
What pay stubs do I need to attach to FL-150?
You generally need to attach your most recent pay stubs, commonly the last two months, covering the most recent full month of income. If your income varies, or you are paid irregularly, attaching a longer period can help the court see a more accurate average.
Do I have to attach my tax return to FL-150?
Yes, you generally attach a copy of your most recent tax return, or the first two pages of it, unless the court or a local rule directs otherwise. If you have not filed a return recently, or your income has changed significantly since your last return, explain that on the form and confirm with your county Superior Court self-help center how to proceed.
What if my income is irregular or I am self-employed?
FL-150 has a specific section for self-employment income and asks you to describe how you calculated it. If your income varies from month to month, the form generally expects you to average it over a representative period rather than reporting a single month that may not reflect your typical earnings. Keeping supporting records such as profit and loss statements can help the court understand how you arrived at your number.
Does FL-150 need to match my FL-142?
Yes. FL-150 (income and expenses) and FL-142 (Schedule of Assets and Debts) should present a consistent financial picture. Assets and debts listed on FL-142 should not conflict with the income, expense, or asset information you report on FL-150. Inconsistencies between the two forms are a common source of delay and can raise questions about accuracy.
How Virdix Helps With FL-150
Support calculations are only as accurate as the numbers behind them. Virdix is built to help you get FL-150 right:
- Guided income questions, plain-language prompts for wages, self-employment, and irregular income so nothing gets missed
- Attachment checklists, so you know exactly which pay stubs and tax documents to include before you file
- Consistency checks, your figures carry through consistently between FL-150 and FL-142
- County-specific filing details, so you know where and how to file your disclosures
We don't replace an attorney for contested support disputes or complex income situations, but for straightforward filings, Virdix helps make sure your Income and Expense Declaration is complete and consistent from the start.
Start Your California Financial Disclosures →
Last updated: July 2026. This article is for informational purposes only and does not constitute legal advice. Virdix is a document preparation service, not a law firm, and does not provide legal advice. For advice about your specific situation, consult a licensed California family law attorney.
Sources: California Courts Self-Help Center (selfhelp.courts.ca.gov), Judicial Council of California