FL-142 item 3 · field guide

Jewelry, art, antiques and collections on California form FL-142

Material jewelry, artwork, antiques, collectibles and scheduled valuables.

What to capture

  • Specific item or collection description
  • Possession and claimed ownership
  • Current valuation and date
  • Acquisition source, gift or inheritance claim

The failure mode to catch

Treating an insurance replacement value as the only measure, or omitting an item because one party physically holds it.

Keep the source date and any uncertainty visible. A reviewer should be able to distinguish a supported figure, an estimate, an unknown value and an affirmative statement that no such property exists.

Documents that usually resolve it

  • Insurance schedule
  • Recent qualified appraisal
  • Receipts, provenance and photographs
  • Gift or inheritance records

How it moves downstream

The entry should retain its form item, description, value date, character claim and source. If it enters the community division, it must flow into the face-value total. If it cannot yet be valued, it should remain visible outside the negotiable pool rather than disappearing.

A second disclosure may describe the same jewelry, art, antiques and collections differently. Reconcile on durable identifiers and preserve differences in date, value, debt and characterization for review.

Continue the workflow