Can a court order production of a payor's corporate financial statements, not just personal tax returns?

Yes. Where a payor is a shareholder, officer, or director of a corporation, particularly a closely-held or family business, a court can order production of the corporation's financial statements, not just the payor's own personal tax return, because a personal tax return alone often does not reveal the full economic picture available to someone who controls how and when a corporation pays them. This is especially relevant where the payor has discretion over salary, dividends, retained earnings, or how expenses are categorized within the business.

Courts generally require some threshold showing that this level of disclosure is actually relevant, such as the payor holding a meaningful ownership or control position in the corporation, before ordering it, rather than allowing open-ended fishing expeditions into every business a payor happens to be connected to. Once ordered, this disclosure typically includes financial statements, general ledgers, and sometimes supporting records like bank statements or expense documentation, giving the recipient and the court a clearer picture of income the corporation could be paying out versus retaining. Because corporate structures and privacy interests can complicate these requests, a recipient seeking this kind of disclosure benefits from framing the request specifically around the payor's role and control in the business.