We recently posted a lengthy review of the the Massachusetts SJC decision in Cavanagh v. Cavanagh (2002)  and a similar overview of the subsequent SJC decision Openshaw v. Openshaw (2024) .  Both of these cases had significant rulings that should be reviewed in child support and alimony cases in Massachusetts.  Here, though, we want to focus on just one area these decisions have affected: how best to complete the court form Financial Statement in divorce cases. When completing the income section of the Financial Statement, people often struggle with how to deal with variable income and how to accurately address deductions from income.   The Financial Statement includes spaces for many times of income but it assumes the number is static.  For bonus, commissions, or second job income (which was an issue in Cavanagh), the income is often variable over time.  This is where we encourage our clients to use endnotes to explain any variability or expected changes in income.  The Financial Stat

During a divorce, or other case in the Massachusetts Probate & Family Court that involves your finances, such as a child support case, you will likely be required to file a court form Financial Statement.  In Massachusetts there are two versions of this form: a "short form" if your income is under $75,000 and a "long form" if your income is $75,000 or more.  Many people find these forms confusing and we've compiled a list of helpful information for filling them out. First , to access the forms, the court has provided pdf or online versions here: Massachusetts Rule 401 Short Form Financial Statement (pdf) Massachusetts Rule 401 Long Form Financial Statement (pdf) There are also some basic instructions provided by the court explaining the sections of the forms and providing access to a Schedule A (for self-employed people) and Schedule B (for rental income): Massachusetts Rule 401 Short Form Financial Statement Basic Instructions Massachusetts Rule 401 Long F