Essential Documents for a California Divorce: A Guide on What to Gather

Navigating a divorce in California requires documentation to ensure a proper division of assets, debts and support obligations. This guide gives you some of the most important documents you'll need to gather for your California divorce case, with special attention to the mandatory disclosure forms (FL-150 and FL-142) and documentation for various property types.

Mandatory Financial Disclosure Forms

A cornerstone of the California divorce process is the financial disclosure process. The first step in the process is called the preliminary declaration of disclosure. The last of the disclosures are, as you may have guessed, a final declaration of disclosure. Here are some of the documents you will need.

Income and Expense Declaration (FL-150)

The FL-150 is a mandatory form that provides a comprehensive picture of your income and expenses. Both spouses must complete this form to disclose:

• Employment information and income from all sources
• Monthly expenses and living situation
• Tax filing status and exemptions
• Dollar amounts for property and assets of all kind

Some of the Supporting Documentation Required:

• Recent pay stubs (typically last two months)
• Income tax returns (most recent two years)
• 1099 forms, W-2s, K-1, and other tax documents
• Self-employment income records
• Documentation of other income sources (business, investments, rental properties, etc.)

The FL-150 must be updated whenever your financial circumstances change significantly during the divorce process. California courts take this disclosure very seriously; failing to provide accurate and complete information can result in penalties.

Schedule of Assets and Debts (FL-142)

The FL-142 form requires a detailed inventory of all property, assets and debts, including but not limited to:

• Real estate holdings
• Vehicles and other personal property
• Financial accounts (checking, savings, investments)
• Business interests
• Retirement accounts and pensions
• Insurance policies with cash value
• Outstanding debts and liabilities, and more

Some of the Supporting Documentation Required:

• Deeds and mortgage statements for real property
• Appraisals
• Vehicle titles and loan statements
• Financial account statements
• Business valuation documents
• Retirement and pension statements
• Insurance policy documents showing cash surrender values
• Credit card and loan statements, and more

These are some of the disclosure documents. More may be necessary depending on the type and size of the marital estate. They form the foundation for property division negotiations and court decisions.

Real Property Documentation

For real estate holdings, collect the following and ask your attorney what more you may need:

• Deeds showing ownership (grant deeds, quitclaim deeds, interspousal deeds, etc.) - These establish legal ownership and the character of the property (joint, tenancy in common, etc.) but do not assume the deed controls whether property is community property versus separate property. It sometimes does not.
• Current mortgage statements - These document outstanding debt and payment history, essential for determining equity
• Property tax assessments - These are useful to show how much annual taxes are for the property.
• Recent appraisals or comparative market analyses - These establish market value, which may differ significantly from purchase price or tax assessments. If the appraisals are old, you will likely need a new one.
• Documentation of property improvements - Improvements can affect property value and may support reimbursement claims if separate property funds were used
• Records showing the source of down payment funds - Records of a downpayment are important for tracing separate property contributions (often called a 2640 claim) that may entitle you to reimbursement or a separate property interest
• Refinancing documentation - Important for determining if a spouse created a community property interest through refinancing or if community funds paid down or off separate property
• Rental agreements for income properties - These document income streams that must be divided and may affect property valuation
• Property management records - These show expenses that offset rental income and may reveal if a spouse has been properly managing community assets
• Home equity line of credit (HELOC) documentation - These reveal debt against the property and may reveal whether funds were used for community or separate purposes

Commercial Property Documentation

For commercial real estate, you should gather at a minimum:

• Commercial property deeds and titles
• Mortgage and loan documents
• Lease agreements with tenants
• Property management agreements
• Expense records (maintenance, repairs, insurance)
• Income statements
• Property tax records
• Environmental assessment reports
• Zoning documentation
• Commercial property insurance policies

Financial Institution Accounts

For all accounts with financial institutions:

• Bank statements for checking and savings accounts (typically going back at least 12-36 months but longer if necessary for various claims) - These reveal spending patterns, income deposits, and can help identify hidden assets or wasteful spending
• Investment account statements (brokerage accounts, mutual funds, etc.) - These document do not just show current value but investment decisions that could constitute breaches of fiduciary duty if imprudent
• Certificates of deposit (CDs) - Often overlooked, these may represent significant assets with penalties for early withdrawal that affect their value
• Money market account statements - These low-risk investments may hold substantial community and/or separate property funds that could be missed in general accounting
• Safe deposit box inventories - These may contain valuable items like jewelry, collectibles, or documents that are easily concealed or forgotten in disclosures
• Credit union account statements - Often separate from regular banking, these accounts may hold significant assets or show patterns of hidden savings
• Online payment platform records (PayPal, Venmo, etc.) - These modern financial tools can hide significant transactions or reveal business income not reported elsewhere
• Loan statements - These document debt obligations that offset assets and may reveal if community funds were used to pay separate debts
• Records showing the source of funds (for separate property claims) - Important for tracing separate property that was commingled with community funds but may still maintain separate character

Business Ownership or Interest Documentation

If either spouse owns a business or has ownership interest in one or more businesses:

• Business formation documents (articles of incorporation, partnership agreements, LLC operating agreements, etc.) - These establish when and how the business was formed, important for determining if it's separate or community property
• Business tax returns (last 3-5 years) - These provide reported financial data that can verify reported income and reveal inconsistencies with other financial statements. Tax returns often do not tell the whole story so while they are a good starting point, they are not the final analysis.
• Profit and loss statements - These show business performance over time and may reveal if a spouse is artificially depressing income during divorce proceedings
• Balance sheets - These document assets and liabilities that may not appear in other financial records and establish business value
• Business bank account statements - These reveal actual cash flow that may differ from reported income and can uncover hidden transactions
• Business valuation reports - Professional valuations are an important part of a business valuation. However, do not confuse what a business may be valued in a family law case with what a business is worth if sold. Those are often not the same thing.
• Accounts receivable and payable records - These show pending income and obligations that affect business value but might not appear on other financial statements
• Equipment and inventory lists - These tangible assets contribute to business value and may be overlooked in service-oriented businesses
• Intellectual property documentation related to the business - Often a business' most valuable assets are intangible and may be underreported or transferred to avoid division
• Buy-sell agreements - These may contain predetermined valuations or restrictions that affect how business interests can be divided
• Business loan documents - These establish debt obligations that offset business value and may reveal personal guarantees that create additional liability

Retirement Assets

For retirement accounts and benefits:

• 401(k), 403(b), and 457 plan statements - These employer-sponsored retirement plans often represent the largest assets in a marriage and require special orders (QDROs) to divide
• Individual Retirement Account (IRA) statements - Unlike employer plans, these can be divided without a QDRO but still require proper documentation to avoid early withdrawal penalties
• Pension plan information and benefit statements - These defined benefit plans promise future income and require complex actuarial calculations to value properly
• Annuity contracts and statements - These insurance products guarantee income streams that may have significant surrender charges if divided improperly
• Employee benefit statements - These reveal additional compensation like stock options or profit sharing that might be overlooked in standard financial disclosures
• Social Security benefit estimates - While Social Security benefits cannot be divided directly, they impact overall retirement planning and spousal support calculations
• Deferred compensation plans - These postponed earnings may not appear on current income statements but represent significant future assets that must be divided
• Stock option plans - These complex assets have different vesting schedules and may be partly separate property if granted before marriage or after separation
• Restricted stock units (RSUs) documentation - Similar to options but with different tax implications and vesting rules that affect how they should be divided
• Documentation showing contributions before and during marriage (for separate property claims) - Essential for establishing what portion of retirement assets should be excluded from division

Dividing retirement assets often requires a Qualified Domestic Relations Order (QDRO), a specialized court order that directs retirement plan administrators to allocate benefits between former spouses. Without proper QDROs, attempted divisions may trigger significant tax penalties and unintended consequences.

Insurance Policy Documentation

For insurance policies:

Policies with Cash Surrender Value

• Whole life insurance policy documents - These policies build cash value over time that constitutes an asset subject to division
• Universal life insurance statements - These flexible premium policies have investment components that may have significant cash value
• Variable life insurance information - These policies have investment options that affect cash value and may represent substantial assets
• Current cash surrender value statements - These show the amount that could be received if the policy were terminated, representing the actual divisible value
• Policy loan information - Loans taken against policies reduce their value and may reveal undisclosed spending or assets
• Beneficiary designation forms - These show who is currently designated to receive benefits and should be updated after divorce
• Premium payment records - These document whether community or separate property was used to maintain the policy, affecting its character

Term Life Insurance Policies

• Policy documents - While term policies lack cash value, they provide important death benefits that may need to continue for child or spousal support security
• Coverage amounts - The face value of the policy may be relevant to support calculations and security arrangements
• Beneficiary designations - These need to be reviewed and potentially updated as part of the divorce settlement
• Premium statements - These show the ongoing cost to maintain coverage, which may be allocated in the divorce
• Term length information - Understanding when coverage expires is critical for long-term planning and support arrangements
• Conversion options - Some term policies can be converted to permanent insurance, representing a valuable right that should be considered in negotiations

Child and Spousal Support Documentation

To determine appropriate child support and spousal support levels:

• Income verification for both parties - Beyond just current income, documentation of bonuses, overtime, and historical earnings helps establish true earning capacity
• Health insurance coverage information and costs - These expenses affect support calculations and arrangements for children's coverage after divorce
• Childcare expenses - These costs directly impact child support calculations and may be allocated separately from base support
• Children's educational expenses - Private school tuition, tutoring costs, and college savings plans may factor into support or be addressed separately
• Children's medical expenses - Uninsured medical costs, therapy, orthodontics, and other healthcare expenses affect support and may require special allocation
• Special needs documentation - Children with special needs may require additional support beyond standard guidelines, necessitating proper documentation
• Extracurricular activity costs - Sports, arts, and other activities represent significant expenses that may not be captured in basic support calculations
• Transportation and visitation expenses - Costs associated with parenting time exchanges, especially in long-distance situations, may impact support
• Housing costs - Documentation of mortgage or rent payments helps establish the children's standard of living and housing needs
• Documentation of the marital standard of living - For spousal support, establishing the lifestyle enjoyed during marriage is critical and requires comprehensive expense records
• Tax returns showing dependency exemptions - These document who has been claiming children for tax purposes and affect post-divorce tax planning
• Previous court orders regarding support - Prior support obligations to other children or former spouses affect available income for current support calculations

Separate Property Claims

To establish separate property claims, gather:

• Documentation of property or assets owned before marriage - Important for establishing the baseline of what you brought into the marriage that should remain yours
• Inheritance documentation (wills, trust distributions) - Inheritances remain separate property if kept separate, but must be properly documented to prove their origin
• Gift documentation (for gifts specifically to one spouse) - Gifts to one spouse usually remain separate property if you can prove they were intended for you alone. The rules are more complicated than that but this is a good starting point.
• Personal injury settlement documents - Portions of personal injury settlements for pain and suffering are usually separate property, while portions for lost wages may be community property. There are certain exceptions.
• Prenuptial or postnuptial agreements - Prenuptial agreements and postnuptial documents can override normal community property rules but must have been properly executed to be enforceable
• Documentation showing that separate property was kept separate throughout the marriage - Account statements showing no commingling with community funds are important to maintain separate property status
• Records of separate property used for community purchases (for reimbursement claims) - If you used separate funds for community expenses, you may be entitled to reimbursement, but that often needs proper documentation
• Documentation of separate business interests established before marriage - Businesses started before marriage may have both separate and community components based on contributions during marriage
• Evidence of property acquired after separation - Property acquired after separation is generally separate, but you need documentation of the date of acquisition and source of funds used

Intellectual Property Documentation

For intellectual property assets:

• Patents and patent applications - These represent valuable rights that may generate future income, even if they aren't currently producing revenue
• Trademark registrations - These protect brand identity and may have significant value separate from business operations
• Copyright registrations - These protect creative works that may generate ongoing royalties or licensing income
• Licensing agreements - These document how intellectual property is being monetized and what future income streams may exist
• Royalty statements - These show actual income from intellectual property that might not appear on regular income statements
• Intellectual property valuations - Professional valuations are essential as these intangible assets are notoriously difficult to value
• Documents showing development timeline (before/during marriage) - Important for determining if the intellectual property is separate, community, or a hybrid asset
• Contracts related to intellectual property - These may contain restrictions on transfer or division that affect how these assets can be handled in divorce
• Revenue records from intellectual property - These establish the income-producing history that affects valuation and may reveal hidden income
• Documentation of intellectual property owned by businesses - Intellectual property may be a business' most valuable asset but is often not reflected on balance sheets

Breach of Fiduciary Duty Documentation

If you suspect your spouse has breached their fiduciary duty:

• Evidence of hidden assets - Bank statements showing transfers to unknown accounts or financial activity inconsistent with disclosed assets
• Documentation of unusual transfers or withdrawals - Large cash withdrawals, transfers to family members, or payments to unknown entities that may indicate hidden assets
• Records showing assets gifted or sold without consent - Deeds, titles, or transfer documents showing disposition of community property without your knowledge
• Documentation of excessive debts incurred without knowledge or consent - Credit applications, loan statements, or credit card statements revealing undisclosed liabilities
• Evidence of wasted community assets - Records showing gambling losses, payments to paramours, or extravagant purchases that benefited only one spouse
• Records showing mismanagement of community property - Documentation of imprudent investments, neglect of property maintenance, or business decisions causing unnecessary losses
• Proof that spouse denied access to financial information - Communications showing refusal to provide account information or documentation you requested
• Evidence of business opportunities diverted from community interest - Records showing your spouse started competing businesses or diverted customers to entities not part of the community estate

California family law imposes a fiduciary duty between spouses, requiring them to act with "the highest good faith and fair dealing" and not take unfair advantage of one another when handling community property. Breaches of this duty can result in serious penalties, including the award of 100% of an asset to the wronged spouse in cases of fraud or malice.

Additional Important Documentation

Other documents that may be relevant to your divorce:

• Marriage certificate - Establishes the legal start date of marriage, which affects the characterization of property as separate or community
• Previous divorce decrees (if applicable) - May contain ongoing obligations that affect current proceedings
• Domestic violence restraining orders - Impact custody determinations and may provide grounds for unequal property division in extreme cases
• Criminal records - Can affect custody and visitation arrangements and may be relevant to dissipation of assets claims
• Estate planning documents (wills, trusts) - May need revision after divorce and could contain relevant property characterizations
• Health insurance information - Important for post-divorce planning and may represent a significant value in employment benefits
• Tax liens or judgments - These obligations follow property and must be addressed in the settlement
• Immigration documents - Divorce can impact immigration status and sponsorship obligations
• Military service records (if applicable) - Military divorces involve special considerations for benefits and retirement division
• Educational loan information - Student loans may be separate or community debt depending on timing and use of funds
• Communications regarding finances or property - Emails, texts, or letters may contain admissions about property character or agreements

Organization Tips

To effectively manage these documents:

1. Create digital copies of all documents when possible
2. Organize documents by category in clearly labeled folders
3. Create a chronological index for each category
4. Keep a log of all documentation provided to your attorney
5. Request missing documents from institutions early in the process
6. Update time-sensitive documents regularly throughout proceedings
7. Redact sensitive personal information like Social Security numbers and account numbers before sharing documentation
8. Work with your attorney to identify any additional documentation specific to your situation

Final Thoughts on Gathering Documents for Your Divorce

Gathering the proper documentation is essential to achieving a fair outcome in your California divorce. The financial disclosure forms (FL-150 and FL-142) serve as the foundation, but comprehensive supporting documentation for all assets and debts is essential. Working closely with an experienced family law attorney will help ensure you've identified and properly prepared all necessary documentation for your specific situation.

Remember that California law requires full and accurate disclosure of all assets and financial information. Hiding assets or providing incomplete information can result in significant penalties, including the potential award of 100% of an undisclosed asset to the other spouse in cases of deliberate concealment.