Pennsylvania Divorce Financial Disclosure: Documents You Need

Under Pennsylvania Rule of Civil Procedure 1920.33, both spouses must file a detailed, sworn Inventory and Appraisement within 90 days of a property division claim. This document lists every asset and debt you own, its value, and whether you claim any item as separate property.

Missing the deadline or submitting an incomplete inventory carries real consequences: the court can bar you from presenting valuation evidence at trial, impose fines, hold you in contempt, or award your spouse a larger share of the marital estate.

What the Sworn Inventory Must Include

The Inventory and Appraisement is filed under oath. You are swearing to its accuracy. It must cover:

Real estate: Every property either spouse owns, including the marital home, rental properties, vacation homes, and undeveloped land. Include the address, how title is held, estimated fair market value, and remaining mortgage balance.

Financial accounts: Bank accounts (checking, savings, money market), investment accounts, brokerage accounts, and certificates of deposit. List every account number, institution, and the balance as of the date of separation.

Retirement accounts: 401(k)s, 403(b)s, IRAs, Roth IRAs, pensions (including SERS, PSERS, and municipal plans), and deferred compensation plans. You need the balance at the date of marriage and the date of separation to calculate the marital portion.

Business interests: Ownership stakes in any business, LLC, partnership, or professional practice. Include the entity name, your ownership percentage, and any available valuation information.

Vehicles: Cars, trucks, motorcycles, boats, and recreational vehicles. List the year, make, model, and current fair market value.

Personal property: Jewelry, artwork, antiques, collectibles, firearms, and electronics with significant value.

Debts and liabilities: Every debt, including mortgages, home equity lines of credit, credit cards, student loans, auto loans, medical bills, tax obligations, and personal loans. Include the creditor, account holder, date incurred, and current balance.

Insurance policies: Life insurance policies with cash value, annuities, and any other policy with an investment component.

Documents You Should Gather Before Filing

Start collecting these records immediately — the 90-day clock runs fast when you are also managing the emotional weight of a divorce:

• Three years of tax returns (federal and PA state, including all schedules and W-2s)
• 12 months of bank statements for every account in either spouse's name
• 12 months of credit card statements for all cards
• Most recent retirement account statements showing current balances
• Mortgage statements with current payoff amounts
• Property tax assessments for all real estate
• Vehicle titles and current Kelley Blue Book values
• Business tax returns (K-1s, corporate returns) for the last three years
• Pay stubs from the last three months for both spouses
• Life insurance policy declarations
• Prenuptial or postnuptial agreements, if any exist

Tracing Documentation for Separate Property Claims

If you are claiming any asset as separate property (premarital, inherited, or gifted), you need additional documentation beyond the basic inventory:

• Date-of-marriage account statements proving the asset existed before the wedding
• Inheritance or gift documentation (estate distribution letters, gift tax returns, trust documents)
• Continuous bank records showing the separate funds were never commingled with marital accounts
• Deed or title records establishing premarital ownership

The burden of proof for separate property claims falls entirely on the spouse making the claim. Gaps in the paper trail can result in the court reclassifying the entire asset as marital property.

What Happens After Filing

Once both inventories are filed, the discovery phase begins. Either spouse can serve:

• Written interrogatories — formal questions about financial matters that must be answered under oath
• Requests for production — demands for specific documents (additional statements, appraisals, tax records)
• Depositions — in-person questioning under oath, typically used in contested cases

Discovery typically closes before the pre-trial settlement conference, where both parties must submit a Pre-Trial Statement at least 7 days in advance with all valuation reports and final settlement proposals.

Organizing Your Financial Inventory

The Pennsylvania Divorce Financial Split Guide includes a marital asset inventory worksheet organized by category — real estate, retirement accounts, financial accounts, business interests, vehicles, and personal property — with columns for date-of-marriage values, date-of-separation values, and separate property tracing documentation.

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