Irregular income on a financial affidavit
Published October 27, 2026
Bonuses, commissions, overtime, tips, gig work and one-time money do not fit neatly into a monthly figure. Both California's FL-150 and Florida's Form 12.902(b) and (c) have lines for them, and the exact wording of those lines matters. This guide quotes them side by side. It does not say what counts as income or how to report it; those are decisions for you, ideally with a lawyer or your court's self-help center. It is general information, not legal advice.
The lines side by side
| Kind of income | California FL-150 | Florida 12.902(b) and (c) |
|---|---|---|
| Bonuses, commissions | 5c "Commissions or bonuses" | Line 2 "Bonuses, commissions, allowances, overtime, tips, and similar payments" |
| Overtime | 5b "Overtime (gross, before taxes)" | Line 2, as above |
| Self-employment, gig work | Item 7 "Income from self-employment, after business expenses for all businesses" | Line 3 business income, "gross receipts minus ordinary and necessary expenses required to produce income" |
| One-time money | Item 8 "I received one-time money (lottery winnings, inheritance, etc.) in the last 12 months (specify source and amount)" | Line 14 "Gains derived from dealing in property (not including nonrecurring gains)" |
| Other recurring income | 5l "Other (military allowances, royalty payments) (specify)" | Line 15 "Any other income of a recurring nature" with its source |
| A change in circumstances | Item 9 "My financial situation has changed significantly over the last 12 months because (specify)" | Long form: "If you are expecting to become unemployed or change jobs soon, explain why" |
California: the 12-month average
Item 5's instruction applies to every income line, including 5b and 5c: "For average monthly, add up all the income you received in each category in the last 12 months and divide the total by 12." A $6,000 bonus paid once in the last 12 months is $500 a month on that arithmetic, in the "Average monthly" column. In the "Last month" column it shows only if it was paid last month. See last month versus average monthly for a worked example.
Item 7, self-employment, is a single figure "after business expenses", with this instruction: "Attach a profit and loss statement for the last two years or a Schedule C from your last federal tax return." Platform deposits in your bank account may already be net of the platform's fees, so a deposit total and gross receipts can differ.
Items 8 and 9 are checkboxes with space to explain. Item 8 is about money received in the last 12 months that was one-time. Item 9 is about a significant change over the last 12 months. The form does not say whether one-time money is also part of the item 5 averages; that is a judgment for you.
Florida: monthly amounts and "recurring"
Florida's forms say "All amounts must be MONTHLY." Their conversion hints cover pay on a fixed schedule (hourly, daily, weekly, every two weeks, twice a month; see the conversion guide). They do not give a method for income that changes from month to month.
Two phrases in the income lines draw a line around irregular money. Line 14 excludes "nonrecurring gains" from gains on property. Line 15 asks for "Any other income of a recurring nature". Neither form defines recurring. The long form also asks for "LAST YEAR'S GROSS INCOME" near the top, for you and, if known, the other party, which gives a yearly figure alongside the monthly ones.
Section III of both forms has a place for money that may come later. Contingent assets include "POSSIBLE assets (income potential, accrued vacation or sick leave, bonus, inheritance, etc.)", and the instructions say "you must list them here".
What the forms leave to you
- Which months to average, when your income changed partway through the year.
- Whether a deposit is income at all: a gift, a loan, a reimbursement, or money moved from your own account (see transfers between your own accounts).
- Whether a payment is recurring or one-time.
- How to explain a change in item 9, or in the long form's employment questions.
Each of these can change the figures a court works from, and the forms put them in your hands. A lawyer, or the self-help center at your court, can talk through your situation; this page cannot.
Keeping it traceable
Whatever you decide, write down the months and the deposits behind each figure. If a bonus, a commission run or a large one-off deposit is questioned, a list of the dates and amounts answers it quickly.
Financial Affidavit Numbers lists every deposit in your statements by month, flags large one-off items and possible gifts or loan proceeds for your decision, and shows the monthly figure each choice produces, with the deposits behind it. It does not decide what counts as income and does not fill in the FL-150 or the Florida affidavit.
Common questions
How do I report a bonus on the FL-150?
The FL-150 has line 5c, 'Commissions or bonuses', with a 'Last month' column and an 'Average monthly' column. Item 5 says the average is all the income in that category in the last 12 months divided by 12. How you present a bonus is your decision.
Where does one-time money go on the FL-150?
Item 8 reads: 'I received one-time money (lottery winnings, inheritance, etc.) in the last 12 months (specify source and amount)'. Whether a particular payment is one-time is your judgment.
How do you put irregular income on the Florida financial affidavit?
All amounts must be monthly. Line 2 covers bonuses, commissions, allowances, overtime, tips and similar payments; line 3 business income; line 15 'any other income of a recurring nature'. The instructions' conversion hints cover fixed pay schedules only and give no method for income that varies.
What does 'not including nonrecurring gains' mean on the Florida financial affidavit?
It is the wording of line 14, 'Gains derived from dealing in property (not including nonrecurring gains)'. The form does not define nonrecurring; if you are unsure whether a gain belongs there, ask a lawyer or the self-help program.
Turn your bank and card statements into monthly figures by form line →More guides: FL-150 monthly averages from bank statements · How many bank statements for the FL-150 · FL-150 item 13, line by line · FL-150 last month vs average monthly · FL-150 vs FL-142 · When the FL-150 is filed or served · Florida short form vs long form · Florida: weekly and biweekly to monthly · Florida financial affidavit, section by section · Florida financial affidavit deadline · Credit card payments vs purchases · Transfers between your own accounts · Financial affidavit tools compared · A financial affidavit in a spreadsheet