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Schedule of Assets and Debts

Sworn list of every asset and debt for CA preliminary disclosure between divorcing spouses.

Jurisdiction: California Deadline: Within 60 days of filing the petition or response.

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What is FL-142?

Sworn schedule of every community and separate asset and debt the declarant knows about. Filed alongside FL-150 as part of the preliminary declaration of disclosure (Family Code section 2104). The form text says 'THIS FORM SHOULD NOT BE FILED WITH THE COURT'; it is exchanged between parties (and FL-141 is filed to prove the exchange).

What happens if you miss the deadline: Failure to serve preliminary disclosures can result in sanctions, void or set-aside judgments under Family Code section 2107, and adverse inferences at trial. The other side cannot waive the requirement; the most they can stipulate to is a final-disclosure waiver under section 2105(d).

How to file

Filing fee
No filing fee. FL-142 is exchanged between parties, not filed.
Filing method
personal exchange, mail to other spouse or counsel
Filing deadline
Preliminary disclosure under Family Code section 2104 must be served on the other spouse within 60 days of filing FL-100 (petitioner) or FL-120 (respondent). After exchange, the declarant files FL-141 with the court to prove the exchange happened.
How to serve
Service on the other spouse or their attorney by personal delivery or first-class mail (Code Civ. Proc. sections 1010-1013). FL-142 itself is then NOT filed with the court (form text top-of-page-1: 'THIS FORM SHOULD NOT BE FILED WITH THE COURT'). FL-141 (Declaration Re Service of Disclosure) IS filed to prove the disclosure happened.
Wet signature
Yes, sign in pen after printing.
Notarization
No
Original and copies
1 original served on the other spouse or their counsel. The declarant keeps a copy.

Common pitfalls

Three highest-leverage checks for the AI review on FL-142. (1) DO NOT FILE: the form must NOT be filed with the court. The Ezel app should remind the filer to serve, not file. (2) Attachments: each asset category has a 'attach copies' instruction (deeds for real estate, titles for vehicles, latest statements for accounts, plan summaries for retirement, K-1/Schedule C for businesses). The wizard cannot verify physical attachments; the AI review should remind the filer. (3) Total reconciliation: items 18 (TOTAL ASSETS) and 26 (TOTAL DEBTS) should equal the sum of items 1-16 and 19-24 plus any continuation totals. A blank total is a clerk-level red flag even though the form is not filed; it tells the other spouse the disclosure is incomplete.

You'll likely also file

Other Ezel-supported forms that commonly file alongside FL-142. Each one has its own guided fill, AI review, and PDF render.

Field-by-field guidance

Plain-English notes on every field on the form, with severity for what the AI completeness review treats as a blocker.

Show all 125 fields
Your Name Address
blocker

Declarant's name and mailing address.

Your Phone
blocker

Declarant's phone.

Your Email
none

Optional email.

Court County
blocker

Same county as the underlying dissolution.

Petitioner Caption
blocker

Petitioner from the underlying case caption.

Respondent Caption
blocker

Respondent from the underlying case caption.

Case Number
blocker

FL-142 is exchanged inside an existing case, so the case number is always assigned.

Whose Schedule
blocker

Required: Petitioner's or Respondent's. Identifies which spouse's disclosure this is.

Item1 Description
none

Real estate description. Form requires attaching deed copies and latest lender statement. Optional if no real estate.

Item1 Sep Prop
warning

P/R/community classification. Required if item1_description is filled.

Item1 Date Acquired
warning

Date acquired. Required if item1_description is filled because pre-vs-post-marriage timing affects classification.

Item1 Fmv
warning

Current FMV. Required if item1_description is filled.

Item1 Encumbrance
none

Mortgage balance. Optional but expected if item1_fmv > 0.

Item2 Description
none

Household items description.

Item2 Sep Prop
warning

Required if item2_description is filled.

Item2 Date Acquired
info

Date acquired.

Item2 Fmv
warning

FMV. Required if item2_description is filled.

Item2 Encumbrance
none

Loans against the items. Optional.

Item3 Description
none

Jewelry/art/antiques description.

Item3 Sep Prop
warning

Required if item3_description is filled.

Item3 Date Acquired
info

Date acquired.

Item3 Fmv
warning

FMV. Required if item3_description is filled.

Item3 Encumbrance
none

Encumbrance. Optional.

Item4 Description
none

Vehicles/boats/trailers. Form requires attaching title document.

Item4 Sep Prop
warning

Required if item4_description is filled.

Item4 Date Acquired
info

Date acquired.

Item4 Fmv
warning

FMV. Required if item4_description is filled.

Item4 Encumbrance
none

Auto loan balance. Optional.

Item5 Description
none

Savings account. Attach latest statement.

Item5 Sep Prop
warning

Required if item5_description is filled.

Item5 Date Acquired
info

Date opened.

Item5 Fmv
warning

Current balance.

Item5 Encumbrance
none

Liens. Optional.

Item6 Description
none

Checking account.

Item6 Sep Prop
warning

Required if item6_description is filled.

Item6 Date Acquired
info

Date opened.

Item6 Fmv
warning

Current balance.

Item6 Encumbrance
none

Liens. Optional.

Item7 Description
none

Credit-union/other deposit account.

Item7 Sep Prop
warning

Required if item7_description is filled.

Item7 Date Acquired
info

Date opened.

Item7 Fmv
warning

Current balance.

Item7 Encumbrance
none

Liens. Optional.

Item8 Description
none

Cash on hand.

Item8 Sep Prop
warning

Required if item8_description is filled.

Item8 Date Acquired
info

Date acquired.

Item8 Fmv
warning

Amount of cash. Required if item8_description is filled.

Item8 Encumbrance
none

Money owed. Optional.

Item9 Description
none

Tax refund expected.

Item9 Sep Prop
warning

Required if item9_description is filled.

Item9 Date Acquired
info

Tax-year date.

Item9 Fmv
warning

Refund amount. Required if item9_description is filled.

Item9 Encumbrance
none

Optional.

Item10 Description
none

Life insurance with cash surrender value (whole life, universal life). Term life does NOT belong here.

Item10 Sep Prop
warning

Required if item10_description is filled.

Item10 Date Acquired
info

Policy issue date.

Item10 Fmv
warning

Cash surrender value.

Item10 Encumbrance
none

Policy loan balance.

Item11 Description
none

Stocks/bonds/mutual funds. Form requires certificate number and attached statement.

Item11 Sep Prop
warning

Required if item11_description is filled.

Item11 Date Acquired
info

Date acquired.

Item11 Fmv
warning

Current value.

Item11 Encumbrance Text
none

Loans/encumbrances on the security (text field on this row, not numeric).

Item12 Description
none

Retirement and pensions. Form requires latest plan summary and benefit statement. Pensions earned during marriage are community property; division usually requires a QDRO.

Item12 Sep Prop
warning

Required if item12_description is filled.

Item12 Date Acquired
warning

Plan participation start date.

Item12 Fmv
warning

Current vested value.

Item12 Encumbrance
none

Plan loan balance. Optional.

Item13 Description
none

Profit-sharing/IRA/annuity/deferred comp.

Item13 Sep Prop
warning

Required if item13_description is filled.

Item13 Date Acquired
info

Account open date.

Item13 Fmv
warning

Current value.

Item13 Encumbrance
none

Loans. Optional.

Item14 Description
none

Accounts receivable / unsecured notes owed TO the declarant.

Item14 Sep Prop
warning

Required if item14_description is filled.

Item14 Date Acquired
info

Note date.

Item14 Fmv
warning

Amount.

Item14 Encumbrance
none

Optional.

Item15 Description
none

Partnerships and other business interests. Form requires K-1 and Schedule C attachments. Closely-held businesses commonly need a separate appraisal under Family Code section 2552.

Item15 Sep Prop
warning

Required if item15_description is filled.

Item15 Date Acquired
warning

Date business acquired or started.

Item15 Fmv
warning

Estimated value.

Item15 Encumbrance
none

Business debts.

Item16 Description
none

Catch-all 'other assets'.

Item16 Sep Prop
warning

Required if item16_description is filled.

Item16 Date Acquired
info

Date acquired.

Item16 Fmv
warning

FMV.

Item16 Encumbrance
none

Optional.

Item17 Cont Desc
none

Description of continued items. Optional if no continuation sheets.

Item17 Cont Sep Prop
none

Continuation classification. Optional.

Item17 Cont Fmv
none

Continuation FMV total. Optional.

Item17 Cont Encumbrance
none

Continuation encumbrance total. Optional.

Item18 Total Fmv
blocker

TOTAL ASSETS FMV. Should equal the sum of items 1-16 plus item 17 continuation.

Item18 Total Encumbrance
blocker

TOTAL ASSETS encumbrance.

Item19 Description
none

Student loan creditor and account.

Item19 Sep Prop
warning

Required if item19_description is filled.

Item19 Date Incurred
warning

Date incurred. Pre-marriage student loans are typically separate; during-marriage may be community.

Item19 Total
warning

Total balance owing.

Item20 Description
none

Taxes owed (year, agency).

Item20 Sep Prop
warning

Required if item20_description is filled.

Item20 Date Incurred
info

Tax-year date.

Item20 Total
warning

Total balance.

Item21 Description
none

Past-due child or spousal support owed under prior orders. Form requires attaching orders and statements.

Item21 Sep Prop
warning

Almost always 'P' or 'R' separate; rarely community.

Item21 Date Incurred
info

Date order was entered.

Item21 Total
warning

Total arrears.

Item22 Description
none

Unsecured personal loans.

Item22 Sep Prop
warning

Required if item22_description is filled.

Item22 Date Incurred
info

Date incurred.

Item22 Total
warning

Total balance.

Item23 Description
none

Credit card creditor and account.

Item23 Sep Prop
warning

Required if item23_description is filled.

Item23 Date Incurred
info

Account open date.

Item23 Total
warning

Current balance.

Item24 Description
none

Catch-all 'other debts'.

Item24 Sep Prop
warning

Required if item24_description is filled.

Item24 Date Incurred
info

Date incurred.

Item24 Total
warning

Total balance.

Item25 Cont Desc
none

Continued debts description. Optional.

Item25 Cont Sep Prop
none

Optional.

Item25 Cont Total
none

Continuation debts total. Optional.

Item26 Total Debts
blocker

TOTAL DEBTS. Sum of items 19-24 plus item 25 continuation.

Continuation Pages
info

Number of attached continuation sheets. Should be 0 or a positive integer.

Verification Date
blocker

Date of declaration under penalty of perjury.

Verification Name
blocker

Printed name of declarant.

Ezel is a self-help tool. Ezel is not a law firm and does not provide legal advice. You are the filer. Review the form carefully before submitting it to the court, and consult a licensed attorney if you have questions about your case. For free legal help, contact your local legal aid office or court self-help center.

Sources