The Massachusetts Long Form Financial Statement, CJD 301L, puts your income, spending, property and debts into one court document. Start with the correct form and your financial records, rather than trying to fill every box from memory. Most income and expense figures must be expressed weekly, even when your paycheck or bills arrive monthly.
This guide focuses on preparing the long form for a divorce case: choosing the form, organizing the numbers, checking the supporting documents and handling the signed statement.
Check whether you need the long form
Under Supplemental Probate and Family Court Rule 401, you use the long form if your own annual income is $75,000 or more, unless the court orders otherwise. Below $75,000, you use the short form. The test applies to each spouse separately, not the couple’s combined income. Spouses can therefore use different forms.
Use gross income before taxes and deductions, as explained in the court’s form-selection guidance. At exactly $75,000, follow Rule 401’s inclusive threshold, even though some court help pages say “more than” $75,000. If a recent job change or irregular earnings makes your annual income unclear, resolve the form choice before completing it; do not choose by your take-home pay alone.
Download the form from the official CJD 301L page. It also links to instructions, translations and an alternative version that can save partially completed work. Follow the court’s directions to download and open the PDF in Adobe Acrobat Reader if it does not work in your browser.
Gather records before entering figures
Create a working folder with four groups. This is a preparation checklist, not a direction to file every document with the court.
- Income records: recent pay stubs showing gross pay and each deduction, prior-year W-2s and 1099s, and records of bonuses, commissions, benefits and other receipts.
- Expense records: housing bills, utilities, insurance, childcare, transportation and other recurring costs. Keep statements for bills paid annually or seasonally, not just monthly.
- Asset records: current bank, investment and retirement statements, real-estate information, vehicle details and records of other property or business interests.
- Debt records: current balances, creditor names, payment amounts and the dates debts began, where available.
Beside each figure in your working notes, record the source, the date or period it covers, and any conversion you make. That small audit trail helps you distinguish a balance from a payment and explain why a current figure differs from last year’s tax return.
Under the court’s instructions, attach last year’s W-2s and 1099s for the prior-year income section. Self-employed filers should bring their prior-year tax return, including Schedule C and related forms. Distinguish attachments from records to bring or exchange.
Convert amounts to the period the form requests
The court’s long-form instructions give these weekly conversions:
| Amount you have | Weekly amount |
|---|---|
| Paid every two weeks | Divide by 2 |
| Paid twice a month | Divide by 2.15 |
| Monthly amount | Divide by 4.3 |
Every two weeks and twice a month are different pay schedules. Use the schedule shown on your pay records. For an annual expense, dividing the annual total by 52 gives a weekly equivalent; keep that calculation with your notes. A bank-account balance or outstanding loan balance remains a balance, not a weekly amount.
For variable income, retain the records for the period behind your figure and note unusual payments. Do not silently treat a one-time bonus as a normal weekly paycheck or remove it from the statement. The form has separate income categories and a separate prior-year income section. If the correct treatment of a payment is unclear, ask a Massachusetts family-law attorney about that entry before signing.
Use the right income categories and extra schedules
The long form separates current gross receipts, payroll deductions and prior-year income. Work from gross amounts and itemized deductions, rather than only the deposit that reaches your bank. Check all applicable income lines, including commissions, bonuses and other receipts.
If you are self-employed or own a business, the court requires Financial Statement Schedule A. Its calculation uses monthly business receipts and expenses, then divides the result by 4.3 for the weekly figure transferred to the statement. It also asks about seasonality and year-to-date amounts. This court schedule is different from an IRS tax schedule.
For rental income, use Financial Statement Schedule B. Its calculation starts with annual rent and annual expenses, then divides by 52. Do not apply the monthly conversion to those annual fields. These schedules supplement the financial statement; they do not replace it.
A business income schedule also does not determine the value of your ownership interest. Keep business income and the asset itself on your review list. If child support is involved, the Massachusetts Child Support Guidelines explain that income from self-employment can differ from taxable business income. Do not assume every tax deduction receives the same treatment for support.
Keep expenses assets and debts distinct
Use the court’s long-form filing guidance to check these common overlaps:
- Avoid repeating payroll deductions as expenses.
- Report only the share of an expense you actually pay.
- Put weekly debt payments in expenses and outstanding balances in liabilities, following the form’s instructions. Section IX excludes debts already listed elsewhere. If you are making payments on a liability, write “see weekly expenses” in its Weekly Payment column and include the payment amount in Section VI.
- Use present asset values.
Read the labels before copying numbers from a statement. A credit card’s current balance, minimum payment and purchases during the month answer different questions. Likewise, a retirement account balance and a monthly pension payment belong to different parts of your financial picture.
Where you have used an estimate, retain its basis and date. Do not invent precision or omit property simply because you need more information about its value. A dispute about a pension, business interest or real estate may need valuation work beyond filling in the form.
Check the complete statement before signing
Review the current CJD 301L form, including its final page. The party’s certification is under the penalties of perjury, and the form includes a notary section. Arrange for the required notarization rather than assuming a typed name completes it. If an attorney is appearing for you, they must complete the separate attorney statement.
Complete every line; use “NONE” where applicable, as the instructions direct. Before signing, compare the form with your notes. Check that income totals, deductions and weekly expenses use consistent periods. Confirm that attachments are present and that explanations are clearly tied to the relevant entry. A self-calculating field can add numbers correctly while still using the wrong inputs.
Keep a readable copy of the completed, signed statement and its attachments. Preserve the records behind the figures so you can correct an error or update the statement without starting over.
File and exchange the statement on time
Unless the court orders otherwise, Rule 401 requires filing with the court and delivery to the other party within 45 days of service of the summons. If a temporary-orders hearing or pretrial conference is scheduled by a party before that period ends, file and exchange the statements at least two business days beforehand.
For a joint divorce petition, check the court’s joint-petition filing requirements rather than waiting for a summons-based deadline. Also check any notice or order for your hearing. Uniform Probate Court Practice XXX addresses statements required before hearings and when a sworn statement that nothing has changed may accompany an earlier filing.
The filing guide says to file the original, keep a copy and mail one to the other party or their lawyer. Confirm your court’s filing arrangements.
There is a separate document exchange under Rule 410. It covers records such as tax returns, pay stubs and account statements. Completing CJD 301L does not replace that exchange, and the exchange requirement does not mean you should file your entire financial archive.
Understand who can see the information
Under Rule 401, financial statements are kept from public inspection, but the other party, appearing attorneys, the court and specified personnel can access them. Confidential from the public does not mean hidden from your spouse.
Check the court’s requirements before redacting information requested on the form. If disclosing your address or other information creates a safety concern, ask the court about protective procedures before circulating the statement. Keep working copies and financial records in a secure location.
To discuss document-preparation options, contact GetDivorcePapers.com and ask which documents are included for your situation. Use the court’s current forms and instructions to check your financial statement requirements.
