The Income and Expense Declaration: How to Read What the Paying Parent Filed

In any child support proceeding, both parents are required to file an Income and Expense Declaration (FL-150). The paying parent’s FL-150 is one of the most important documents in the case — and it’s worth knowing how to read it critically.

What to Look For

Compare the FL-150 income figures to: recent tax returns, pay stubs, bank statements, and any other documentation available. Look for: income sources listed on tax returns that don’t appear on the FL-150, business income that’s understated, expense deductions that include personal items, and assets that suggest higher income than reported. Inconsistencies between the FL-150 and other records are the foundation of a modification or imputation argument.

The FL-150 is signed under penalty of perjury. A paying parent who files a materially false FL-150 has committed perjury — a serious consequence in itself. Custodial parents who identify specific, documentable discrepancies between the FL-150 and actual financial records are presenting the court with a credibility problem for the paying parent. Courts take that seriously.

The California Child Support Recovery System gives custodial parents the exact tools, templates, and step-by-step guidance to enforce support orders, calculate arrears, and use every enforcement mechanism available — without paying an attorney to get started. Request your free evaluation here.