New Jersey requires both spouses to file a sworn Case Information Statement (CIS) within 20 days of answering a divorce complaint, disclosing all income, expenses, assets, and liabilities under penalty of perjury. Failure to provide complete financial disclosure in a New Jersey divorce can result in monetary sanctions, contempt of court charges, and criminal perjury penalties of up to $15,000 in fines and 3-5 years imprisonment under N.J.S.A. 2C:28-1(a). The CIS form (CN 10482) was revised August 2025 and remains the cornerstone of financial disclosure divorce New Jersey proceedings.
Key Facts: New Jersey Financial Disclosure Requirements
| Requirement | Details |
|---|---|
| Primary Form | Case Information Statement (CIS), Form CN 10482 |
| Filing Deadline | Within 20 days after Answer or Appearance |
| Governing Rule | New Jersey Court Rule 5:5-2 |
| Filing Fee | $300 (no children) / $325 (with children) |
| Residency Requirement | 12 consecutive months for one spouse |
| Grounds | Irreconcilable differences (6 months minimum) |
| Property Division | Equitable distribution under N.J.S.A. 2A:34-23.1 |
| Discovery Period | 90 days (expedited) / 120 days (standard) |
| Perjury Penalty | Up to $15,000 fine and 3-5 years imprisonment |
What Is the Case Information Statement in New Jersey?
The Case Information Statement is a sworn financial affidavit required in every contested New Jersey divorce under Court Rule 5:5-2. Both parties must complete and exchange the CIS within 20 days after the defendant files an Answer or Appearance, regardless of whether financial issues are disputed. The CIS serves as the foundation for all financial decisions including temporary support, child support calculations, alimony awards, and equitable distribution of marital property. New Jersey courts treat the CIS as the primary source of financial truth throughout divorce proceedings.
The CIS form (CN 10482) contains seven distinct sections requiring comprehensive disclosure:
- Part A: Personal and family information including birthdates, marriage date, and outstanding issues
- Part B: Employment information for both spouses
- Part C: Income details including gross and net income, bonuses, commissions, and other compensation
- Part D: Monthly budget itemizing household expenses, personal expenses, and children's expenses
- Part E: Assets including real estate, bank accounts, retirement accounts, investments, and business interests
- Part F: Liabilities including mortgages, loans, credit cards, and other debts
- Part G: Required attachments checklist
Who Must File a Case Information Statement?
Both the plaintiff and defendant must file a Case Information Statement in any New Jersey divorce involving custody, support, alimony, or equitable distribution issues. The filing requirement applies to all contested family matters heard in Superior Court, Family Division. Even in uncontested divorces, courts typically require CIS filings to establish the economic circumstances at the time of settlement for potential future modification proceedings. The only exception is summary actions where no financial issues exist.
The financial disclosure divorce New Jersey process begins immediately upon filing. The plaintiff must file their CIS within 20 days of the defendant's Answer or Appearance. The defendant faces the same 20-day deadline from their own filing. Courts enforce these deadlines strictly, and failure to file a CIS can result in dismissal of a party's claims or defenses related to financial matters.
What Information Must You Disclose?
New Jersey requires disclosure of every financial detail relevant to your marriage. The CIS demands complete transparency about income sources, monthly expenses, asset holdings, and debt obligations. Parties must report all forms of compensation including salary, wages, bonuses, commissions, overtime, tips, self-employment income, rental income, investment returns, pension benefits, social security, disability payments, and unemployment compensation.
Income Disclosure Requirements
You must disclose your current year-to-date income and your total income from the prior calendar year. For employed individuals, this includes base salary plus all additional compensation such as bonuses, stock options, deferred compensation, and fringe benefits. Self-employed parties must report gross business receipts, business expenses, and net self-employment income. Courts require disclosure of both your income and your spouse's income to the extent you have knowledge of their earnings.
Asset Disclosure Requirements
Part E of the CIS requires itemization of all marital and separate assets:
- Real estate including primary residence, vacation properties, and investment properties with current values and outstanding mortgages
- Bank accounts including checking, savings, money market, and certificates of deposit with account numbers and balances
- Retirement accounts including 401(k)s, IRAs, pensions, Keoghs, ESOPs, SEPs, 403(b)s, and deferred compensation plans
- Investment accounts including stocks, bonds, mutual funds, and brokerage accounts
- Business interests with ownership percentages and valuations
- Vehicles including automobiles, boats, motorcycles, and recreational vehicles
- Personal property of significant value including jewelry, artwork, collectibles, and antiques
- Life insurance policies with cash surrender values
- Intellectual property, patents, copyrights, and royalty rights
Expense Disclosure Requirements
The monthly budget section (Part D) requires detailed itemization of all household and personal expenses. Courts use this information to determine support obligations and to evaluate each party's financial needs. You must categorize expenses including housing costs, utilities, food, clothing, medical expenses, insurance premiums, childcare, education costs, transportation, entertainment, and debt service payments.
Required Supporting Documents
The sworn financial statement alone does not satisfy New Jersey disclosure requirements. Part G of the CIS mandates attachment of supporting documentation to verify your claimed income, assets, and expenses. Missing attachments can delay your case and may result in court orders compelling production.
Mandatory Attachments Include
- Last calendar year's W-2 statements, 1099s, and K-1 statements
- Three most recent pay stubs
- Bonus documentation including percentage overrides and payment timing for the last three statements
- Most recent corporate benefit statement summarizing retirement plans, savings plans, income deferral plans, and insurance benefits
- Full copies of Federal and State income tax returns for the prior year with all schedules
- Documentation of any prior or pending family actions with docket numbers and disposition orders
College Contribution Documentation
If either party requests college or post-secondary education contribution, additional documentation becomes mandatory. You must attach invoices or receipts for tuition, room, board, and books; proof of enrollment; and documentation of all financial aid, scholarships, grants, and student loans. New Jersey courts consider college costs separately from child support under N.J.S.A. 2A:34-23(a).
Discovery Beyond the Case Information Statement
The CIS represents only the initial layer of financial disclosure divorce New Jersey procedures require. Beyond the sworn financial statement, parties may pursue formal discovery to investigate the accuracy and completeness of their spouse's disclosures. New Jersey Court Rule 5:5-1 governs the discovery process, establishing deadlines of 90 days for expedited track cases and 120 days for standard track cases.
Types of Discovery Available
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Interrogatories: Written questions requiring sworn written answers within 60 days. Parties typically request detailed information about income sources, asset valuations, business operations, and expense justifications.
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Notice to Produce (Document Requests): Formal demands for production of financial records including bank statements, tax returns, business records, insurance policies, retirement account statements, and credit card statements.
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Requests for Admission: Written statements requiring the opposing party to admit or deny specific facts, streamlining contested issues for trial.
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Depositions: Oral examination under oath with a court reporter present. Depositions allow direct questioning about financial matters and can uncover inconsistencies or hidden assets.
Consequences for Discovery Non-Compliance
Parties who fail to respond to discovery requests face significant consequences. Courts may grant motions to compel discovery, ordering compliance within a specified timeframe. Continued non-compliance can result in discovery sanctions including preclusion of evidence, adverse inferences where courts assume withheld information would have been unfavorable, payment of opposing counsel's attorney fees, or default judgment on financial issues.
Penalties for Hiding Assets or False Disclosure
New Jersey courts treat financial disclosure fraud with exceptional severity. The Case Information Statement is signed under oath, making any false statement a potential criminal offense. Courts actively scrutinize financial disclosures in high-asset divorces and impose substantial penalties when parties conceal assets or provide misleading information.
Criminal Penalties
Deliberately hiding assets or providing false information constitutes perjury under N.J.S.A. 2C:28-1(a). Perjury is classified as a third-degree crime punishable by fines up to $15,000 under N.J.S.A. 2C:43-3(b)(1) and imprisonment of 3-5 years under N.J.S.A. 2C:43-6(a)(3). Criminal prosecution for divorce-related perjury remains rare but is available when fraud is egregious.
Civil Penalties and Sanctions
- Monetary sanctions: Courts may order the offending spouse to pay the innocent party's attorney fees incurred investigating and proving concealment
- Contempt of court: Willful concealment demonstrates disregard for court authority and may result in fines or incarceration
- Adverse property division: Judges may award a larger share of marital assets to the innocent spouse as compensation for the deception
- Wage garnishment: If concealment creates a financial debt to the other spouse, courts may order ongoing wage garnishment
Post-Judgment Consequences
Asset concealment can unravel final divorce judgments even years later. New Jersey Court Rule 4:50 permits courts to vacate judgments obtained through fraud, misrepresentation, or misconduct. A spouse who discovers hidden assets after finalization can petition to reopen equitable distribution proceedings. Courts may modify property division, impose additional penalties, and award attorney fees for the motion to reopen.
How Financial Disclosure Affects Support and Property Division
New Jersey courts rely heavily on CIS disclosures when making financial determinations. The information you provide directly influences temporary support orders, final alimony awards, child support calculations, and equitable distribution outcomes.
Temporary (Pendente Lite) Support
Courts establish temporary support based almost exclusively on CIS disclosures. Judges compare each party's income, expenses, and needs to determine appropriate pendente lite maintenance and child support. Inaccurate or incomplete disclosure can result in temporary support orders that are either too high or too low, creating hardship during the divorce process.
Alimony Determinations
New Jersey courts consider 14 statutory factors under N.J.S.A. 2A:34-23 when awarding alimony. Many factors depend directly on financial disclosure including actual need and ability to pay, earning capacities, standard of living during marriage, and economic circumstances at dissolution. Courts award four types of alimony: open durational (marriages 20+ years), limited duration, rehabilitative, and reimbursement. For marriages under 20 years, alimony duration cannot exceed the length of the marriage absent exceptional circumstances.
Child Support Calculations
New Jersey calculates child support using the Income Shares Model under Court Rule 5:6A. The state combines both parents' net incomes (capped at $187,200 combined annual net income under current guidelines), applies the Appendix IX-F award schedule, and allocates the obligation proportionally based on each parent's income share. Accurate income disclosure is essential because even small discrepancies significantly affect monthly support amounts. The threshold of 104 overnights with the parent of alternate residence triggers shared parenting calculations, which can reduce support by $200 or more monthly.
Equitable Distribution
Under N.J.S.A. 2A:34-23.1, New Jersey courts divide marital property through equitable distribution, weighing 16 statutory factors to achieve a fair (though not necessarily equal) allocation. Asset disclosure determines what property exists for division. Courts presume both parties made substantial financial or nonfinancial contributions to acquiring marital assets. Separate property including premarital assets, inheritances, and gifts from third parties generally remains with the original owner but must still be disclosed to establish characterization.
Amending Your Case Information Statement
Financial circumstances often change during divorce litigation. New Jersey requires parties to update their CIS when material changes occur. Job changes, salary increases, bonus payments, significant expenses, or major asset transactions all warrant amended filings. Keeping disclosures current is particularly important when support modifications are pending or when the case approaches trial.
When to Amend
- Employment changes including new jobs, terminations, or significant salary changes
- Receipt of bonuses, commissions, or other substantial compensation
- Moving to a new residence with different housing costs
- Changes to insurance coverage or premiums
- Major asset purchases or sales
- New debts or payoff of existing obligations
- Changes to custody arrangements affecting parenting expenses
Standard of Living Preservation
In cases involving alimony settlements, parties must address the marital standard of living through one of three methods: declare that the agreement satisfies the standard, stipulate a specific standard of living definition, or preserve copies of both parties' CIS filings until alimony terminates. This requirement ensures courts can evaluate modification requests against the standard established at divorce.
Filing Fees and Court Costs
New Jersey divorce filing fees total $300 for couples without minor children and $325 for couples with children. The plaintiff pays this fee directly to the Superior Court, Family Division when filing the Complaint for Divorce. The responding spouse pays $175 to file their Answer. If custody or parenting time issues exist, each parent must pay an additional $25 fee for the mandatory Parents' Education Program under N.J.S.A. 2A:34-12.5. Service of process fees range from $50-100 depending on whether you use the sheriff's office or a private process server.
Fee Waivers
Low-income individuals may qualify for fee waivers under New Jersey Court Rule 1:13-2. Eligibility requires household income at or below 150% of the federal poverty level with no more than $2,500 in liquid assets. Applications require proof of income and financial need.
Electronic Filing
New Jersey courts accept electronic filings through the Judiciary Electronic Document Submission (JEDS) system available 24 hours daily at njcourts.gov. Electronic filing requires a registered account, documents in PDF, DOCX, or JPG format with a 35MB file size limit, and payment by credit card, debit card, or ACH transfer. Alternatively, parties may file in person at their county Superior Court Family Division office.
Working With Professionals
Complex financial situations often require professional assistance beyond your divorce attorney. Forensic accountants can investigate suspected hidden assets, value closely-held businesses, and trace commingled funds. Financial planners can project post-divorce financial needs and evaluate settlement proposals. Actuaries can value pension benefits and calculate present values of future income streams.
When to Engage a Forensic Accountant
- Business ownership with complex valuation questions
- Suspected asset concealment or underreported income
- Self-employment with extensive cash transactions
- Multiple income sources or investment properties
- Significant stock options or deferred compensation
- Lifestyle inconsistent with reported income