New Jersey Divorce Financial Disclosure: What You Must Disclose and When

Financial disclosure is not optional in a New Jersey divorce. Under Court Rule 5:5-2, both spouses must complete and exchange a Case Information Statement (CIS) — a comprehensive sworn financial inventory — within a strict deadline. Getting this wrong has real consequences: missed deadlines can result in dismissed pleadings, and inaccurate disclosures can destroy your credibility with the judge.

The 20-Day Filing Deadline

Each party must file and serve their completed CIS within 20 days after the defendant files their Answer or Notice of Appearance. This deadline is firm. If you miss it, the court can:

• Dismiss your pleadings entirely under Court Rule 5:5-2(b), preventing you from contesting financial claims.
• Impose monetary sanctions.
• Award attorney fees to the other spouse for any motions filed to compel your compliance.

If the case proceeds toward trial, a fully updated CIS must be refiled and exchanged at least 20 days before the scheduled trial date.

What the CIS Requires

The CIS (Form CN 10482) is divided into seven parts:

Part A — Case Information. Biographical details, marriage and filing dates, children's information.

Part B — Employment and Insurance. Employer details, corporate benefits statement, all insurance coverage (health, life, auto, homeowner's).

Part C — Income. Last year's gross and net income, current year-to-date earnings, all sources of unearned income (interest, dividends, rental income, bonuses, commissions, stock option proceeds).

Part D — Monthly Expenses. This is the most time-consuming section. You must reconstruct your monthly expenses across two parallel columns:

• Joint Marital Lifestyle: What the household spent each month while the marriage was intact. This establishes the marital standard of living, which directly affects alimony calculations.
• Current Lifestyle: What you individually spend now post-separation.

Categories include shelter (mortgage/rent, property taxes, utilities), transportation (car payments, fuel, insurance, maintenance), and personal expenses (groceries, clothing, medical, childcare, entertainment). New Jersey courts define a month as 4.3 weeks for these calculations.

Part E — Assets and Liabilities. A complete balance sheet: real estate, bank accounts, investment portfolios, retirement funds, vehicles, businesses, personal property, and all debts with current balances and title status.

Part F — Special Problems. Complex valuations, health conditions, or other unique circumstances affecting the financial picture.

Part G — Required Attachments. You must physically attach: three most recent pay stubs, complete federal and state tax returns for the prior year, W-2s, 1099 statements, and Schedule C forms if self-employed.

How to Reconstruct Part D Expenses

Part D is where most people struggle. Reconstructing 12 to 24 months of marital expenses requires systematic work:

1. Pull bank and credit card statements for at least the last 24 months of intact married life.
2. Categorize every transaction into the CIS expense categories: shelter, transportation, personal.
3. Calculate monthly averages for each category. Use the 4.3-week month standard.
4. Don't guess. Judges and opposing counsel compare your stated expenses against your documented income. If you claim $15,000/month in expenses on $10,000/month in income, you'll be asked to explain the math.
5. Include irregular expenses like annual insurance premiums, property taxes, and vacation spending — divide by 12 to get the monthly equivalent.

The Continuing Duty to Amend

Under Court Rule 5:5-2(c), your financial disclosure obligation doesn't end with the initial CIS filing. You're required to update and amend your CIS whenever your financial circumstances change materially — a raise, a job loss, an inheritance, or the discovery of previously undisclosed assets.

Failing to amend when circumstances change can be treated as concealment, with the same consequences as filing an inaccurate original statement.

Your Financial Disclosure Checklist

Before you start filling out the CIS, gather:

• Three most recent pay stubs.
• Complete prior-year federal (1040) and NJ state tax returns with all schedules.
• W-2s and 1099s for the prior tax year.
• 24 months of checking, savings, and credit card statements.
• Current statements for all retirement accounts (401k, IRA, pension).
• Current statements for all investment and brokerage accounts.
• Mortgage statements and property tax bills.
• Insurance policies (health, life, auto, homeowner's, umbrella).
• Corporate benefits statement from your employer.
• Business financial statements if self-employed (P&L, balance sheet, Schedule C).
• Vehicle loan or lease agreements.
• Student loan statements.

The New Jersey Divorce Financial Split Guide includes a CIS expense organizer that maps directly to the Part D categories, plus a document-gathering checklist that ensures you don't miss any Part G attachment requirements.

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