Disclosing tax refunds in a California property case

What belongs on FL-142 item 9

Filed, pending, intercepted or reasonably expected federal, state and local refunds by tax year and return type.

Use a description that a second reviewer can match to a statement, title record, contract or the opposing disclosure. Record the value state—known, estimated, unknown, pending or none—instead of treating every empty cell as zero.

The source record for tax refunds

• Filed return and schedules
• Tax account transcript or agency notice
• Refund calculation and payment record
• Evidence of estimated payments and withholding sources

Completeness checks before service

• Confirm every tax refunds item has an identifier and custodian or location.
• Tie every amount to an as-of date and retain the source.
• List disputed and unvalued items visibly rather than excluding them.
• Recompute the form totals from the underlying rows and check for duplication.

What moves forward

The ledger entry must preserve its form item, date, value, debt, asserted character and evidence status. That same identity carries into characterization, valuation, negotiation and any final transfer. Separate an expected estimate from an allowed refund and a paid refund. Identify offsets, amended returns, interest and professional fees that may change the received amount.

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