California Child Support Guide / Proving income and preparing records
An Income and Expense Declaration, form FL-150, should give the court a complete, accurate picture of your finances. Use current records, follow the form’s instructions, and explain unusual items. Do not substitute a monthly budget estimate for the earnings and financial information the form actually requests.
The declaration is signed under penalty of perjury. Accuracy matters even when a mistaken entry appears unlikely to change the final support amount.
Download form FL-150 from California Courts. Read every question and the attachment instructions before completing it.
Keep a working folder with pay statements, year-to-date earnings, tax returns, benefit statements, bank records, insurance costs, and any business financial records. Identify the date through which the information is current.
If a hearing is delayed or finances change substantially, evaluate whether an updated declaration is needed.
A paycheck may show gross wages, taxes, retirement deductions, insurance, garnishments, and net pay. Enter the figure the form requests rather than assuming net pay is the relevant income.
Use the actual pay frequency. Weekly, biweekly, semimonthly, and monthly earnings require different conversions. Explain overtime, bonuses, commissions, and other variable compensation.
Do not omit a payment because it is irregular. Disclose it and explain whether it is recurring, historical, or unusual.
Business owners should distinguish business receipts from net income and explain the expenses deducted. Personal expenses paid by a company may need separate treatment.
Prepare a profit-and-loss statement supported by ledgers and source records. Reconcile it with tax returns and bank activity. A business account balance is not a substitute for an income calculation.
If business income varies, explain the period used and why it is representative.
Use actual current expenses where requested and distinguish estimates. Explain whether an amount is paid by you, shared, or paid by someone else.
If reported expenses exceed income, identify the source of the difference—such as savings, borrowing, or assistance. Do not leave the court to assume undisclosed earnings when the records support a different explanation.
Ordinary living expenses do not automatically become guideline deductions. The declaration supplies information; the law determines which items affect the calculation.
California Courts’ child support request instructions call for recent proof of income and explain how tax returns are handled for that procedure. Follow the specific form and proceeding rather than publicly attaching every financial document you possess.
Postjudgment information requests can have different tax-return requirements. Do not confuse those exchange rules with ordinary filing instructions.
Redact protected identifiers as required while preserving usable financial evidence. Keep complete originals for lawful review.
Use a reliable schedule and identify any difference between the order and actual practice. Do not select a percentage based only on the custody label.
Document health coverage and childcare costs. Separate the child’s expense from a household or family total when allocation matters. Identify other support obligations accurately and provide supporting orders and payment information when relevant.
Compare the declaration with tax returns, loan applications, recent payroll records, and earlier court filings. Explain material differences rather than ignoring them.
Check the arithmetic, pay periods, account balances, and attachments. Keep a signed copy and proof of proper service. Filing the form does not necessarily satisfy every disclosure or discovery obligation in the case.
Where an estimate is appropriate, identify it and explain the basis. Do not present an unsupported estimate as an exact fact.
Support income and taxable income are not identical. Follow the form and obtain advice about classification.
Address it promptly through the appropriate corrected or updated filing and service procedure.
Edgar & Dow helps parents prepare financial declarations and reconcile the records supporting a California child support calculation.
This article provides general information about California law. For advice about your case, contact Edgar & Dow at 951-684-6885.
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