Guidelines for Bills of Costs
UNITED STATES DISTRICT COURT
FOR THE
MIDDLE DISTRICT OF NORTH CAROLINA
BILL OF COSTS GUIDE
NOVEMBER 2022
These guidelines are provided by the clerk’s Office to assist parties in properly
filing Bills of Costs with this court. Litigants are encouraged to review this
document thoroughly. These guidelines are not to be considered legal advice and
they should not be cited as binding legal authority. They are subject to exception
and modification as needed in the interests of justice, and nothing in these
guidelines is meant to expand or limit the authority of this court or the clerk to tax
costs under 28 U.S.C. § 1920. Please use these guidelines in conjunction with the
Federal Rules of Civil and Appellate Procedure and the Local Rules of this court.
Last revised December 2017
TABLE OF CONTENTS
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INTRODUCTION ............................................................................................................................... 1
PROCEDURES FOR FILING BILLS OF COST.................................................................................. 2
A. How to File a Bill of Costs .............................................................................................. 2
B. When to File a Bill of Costs............................................................................................. 3
C. Filing an objection to the bill of costs.............................................................................. 3
D. Only Prevailing Parties are Entitled to Tax Costs ........................................................... 3
E. Cases Involving Multiple Parties ..................................................................................... 3
TAXABLE COSTS ............................................................................................................................ 4
A. Fees of the clerk, 28 U.S.C. § 1920(1)............................................................................. 4
B. Fees of the Marshal, 28 U.S.C. § 1920(1) ....................................................................... 4
C. Fees for Printed and Electronically Recorded Transcripts Necessarily Obtained for
use in the Case, 28 U.S.C. § 1920(2) ............................................................................... 4
D. Fees and Disbursements for Printing, 28 U.S.C. § 1920(3)............................................. 5
E. Witness Fees, 28 U.S.C. § 1920(3) .................................................................................. 5
F. Fees for Exemplification, U.S.C. § 1920(4) .................................................................... 7
G. Costs of Making Copies of any Materials Where the Copies are Necessarily Obtained
for use in the Case, 28 U.S.C. § 1920(4) ......................................................................... 7
H. Docket Fees, 28 U.S.C. § 1920(5) ................................................................................... 8
I. Court-Appointed Experts and Interpreter Services, 28 U.S.C. § 1920(6) ....................... 8
J. Costs on Appeal, Fed. R. App. P. 39(e) ........................................................................... 9
NON-TAXABLE COSTS ................................................................................................................... 9
PROCEDURE AFTER COSTS ARE TAXED BY THE CLERK ............................................................. 9
CM/ECF PROCEDURES RELATED TO BILLS OF COST ........................................................... 10
Guidelines for Bills of Costs
INTRODUCTION
This guide has been prepared to assist parties in the preparation of bills of cost
in this district. The procedure for taxing costs under Fed. R. Civ. P. 54(d) and
the clerk’s authority to tax costs vary widely between district courts. The clerk’s
office encourages parties to review this guide thoroughly and consult all
applicable law when preparing a bill of costs in the U.S. District Court for the
Middle District of North Carolina.
Federal Rule of Civil Procedure 54(d)(1), states that “costs—other than attorney’s
fees—should be allowed to the prevailing party.” The costs that may be taxed
are generally outlined at 28 U.S.C. § 1920.
In this District, Local Rule (“LR”) 54.1 prescribes the procedure for taxation of
costs. Under LR 54.1(a)(1), a bill of costs must be filed within 30 days after either
(1) the expiration of time allowed for appeal of a final judgment or decree, or
(2) after receipt by the clerk of an order terminating the action on appeal. An
adverse party has 14 days to file an objection to the bill of cost, and, within seven
days after the filing of any objection, the prevailing party may file a response. LR
54.1(b)(1). Unless otherwise directed by the court, the clerk of court will then
tax costs. Within seven days of the filing of the clerk’s ruling, any party may file
a motion to review the clerk’s decision with the presiding judge. LR 54.1(b)(2).
The clerk’s authority to tax costs is limited by statute, rule, case law, and local
practice. In general, the clerk will deny costs that are beyond the clerk’s authority
to tax or where the authority to tax such costs is unclear.
Last revised December 2017
PROCEDURES FOR FILING BILLS OF COST
A. HOW TO FILE A BILL OF COSTS
1. Local Rule 54.1(c)
Local Rule 54.1 outlines the procedure for taxing costs in this District. LR
54.1(a)(1) states that “a prevailing party may request the clerk to tax allowable
costs in a civil action as a part of a judgment or decree by filing a bill of costs.”
The approved form is AO 133, which is available in a PDF fillable format at
http://www.uscourts.gov/sites/default/files/ao133.pdf.
2. Verified bill of costs
Under 28 U.S.C. § 1924, all bills of cost must be verified. Attached to the bill
of costs should be copies of any vouchers, bills, canceled checks, or other
documentation (i.e. explanatory memorandum or affidavit) showing the
amount of the costs and/or their purpose.
Generally, an invoice is sufficient documentation of a cost. It is not necessary
to submit multiple forms of documentation for a single cost.
Important: The clerk will generally not tax costs unless sufficient
documentation is provided, including costs that were not objected to by
the opposing party.
3. Filing the bill of costs
All parties who are filing electronically must file the bill of costs in CM/ECF,
using the “Bill of Costs” event. All supporting documentation should be filed
as attachments in that same event. More information on the CM/ECF
Procedures related to Bills of Cost is provided below.
Important: Redact all personal identifiers, such as financial account
numbers and tax identification numbers, from all documentation
submitted in relation to a bill of costs in accordance with Fed. R. Civ.
P. 5.2.
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B. WHEN TO FILE A BILL OF COSTS
1. District Court costs
Under LR 54.1(a)(1), a bill of costs must be filed within 30 days of either
(1) the expiration of time allowed for appeal of a final judgment or decree, or
(2) after receipt by the clerk of an order terminating the action on appeal.
2. Effect of an appeal
If an appeal has been filed, the bill of cost should be filed after the order
terminating the action on appeal. The clerk of court will promptly enter any
costs taxed in the mandate of the Court of Appeals under Fed. R. App. P.
39(d). Appeal costs taxable in the district court under Fed. R. App. P. 39(e)
will be taxed in accordance with this rule.
C. FILING AN OBJECTION TO THE BILL OF COSTS
Within 14 days of the filing of the bill of cost, an adverse party may file an
objection. LR 54.1(b)(1). Such objection should be filed in the form of a
motion for disallowance and accompanied by a supporting brief. Within
seven days of the filing of any objection, the prevailing party may file a
response and brief. LR 54.1(b)(1).
D. ONLY PREVAILING PARTIES ARE ENTITLED TO TAX COSTS
Under Fed. R. Civ. P. 54(d), costs “should be allowed to the prevailing party.”
Generally, a party is considered a “prevailing party” when a judgment has
been entered in its favor. There are circumstances, however, when it is not
clear whether a party prevailed for purposes of taxing costs. If it is unclear
whether the party who filed a bill of costs is a “prevailing party,” an adverse
party can object to the bill of cost by filing a motion for disallowance with the
supporting brief, and the motion for disallowance will be referred to the court
for consideration.
E. CASES INVOLVING MULTIPLE PARTIES
In cases involving more than a single plaintiff and/or a single defendant, the
clerk will not award the same cost more than once.
Generally, where multiple prevailing parties or multiple losing parties are
represented by the same counsel, it is assumed that they may be treated as
a single party for purposes of taxing costs. If this is not the situation, a party
should provide an explanation as to why the parties should be treated
differently and how.
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Where multiple prevailing parties or multiple losing parties are represented
by different counsel, it is assumed they should be treated as separate parties
for purposes of taxing costs. In this situation, the party filing the bill of costs
or the opposing party should provide an explanation as to which costs are
attributable to each party and how they should be apportioned.
TAXABLE COSTS
Under 28 U.S.C. § 1920, the clerk may tax the following as costs:
A. FEES OF THE CLERK, 28 U.S.C. § 1920(1)
1. Taxable fees of the clerk
Taxable fees of the clerk most commonly refers to the initial filing fee
and/or appeal filing fee paid to the clerk of court. Any other fee paid to the
clerk of court for the Middle District of North Carolina may be taxed.
2. Documentation
There is no need to submit receipts for filing fees paid to the clerk of this
court. For fees other than filing fees that were paid to the clerk of court,
provide receipts for the cost or a reference to the applicable docket entry
in the case.
B. FEES OF THE MARSHAL, 28 U.S.C. § 1920(1)
Fees of the marshal may be taxed.
C. FEES FOR PRINTED AND ELECTRONICALLY RECORDED TRANSCRIPTS NECESSARILY
OBTAINED FOR USE IN THE CASE, 28 U.S.C. § 1920(2)
1. Trial transcripts necessarily obtained for use in the case are taxable by the
clerk. The filing party must provide an explanation as to why the transcript
was reasonably necessary
2. Deposition transcripts (printed or electronically recorded) are taxable by
the clerk if the transcript was reasonably necessary to the party’s case in
light of the particular situation at the time of its taking. The clerk may tax
deposition transcripts when:
i. The deponent testified at trial;
ii. The deposition was admitted into evidence; or
iii. The deposition was submitted in connection with an event that
terminated the litigation (e.g., summary judgment).
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If the deposition does not meet one of the categories above, the filing party
must provide an explanation as to why the transcript was reasonably
necessary at the time of its taking.
Important: The clerk will generally not tax the costs of both an
electronically recorded deposition transcript and the printed
deposition transcript. In order to tax the costs for an
electronically recorded and printed deposition transcript, the
party taxing the cost must explain why the expenditures of both
were necessary for use in the case.
3. If the deposition transcript cost is taxable, the following fees of the court
reporter may be taxed:
i. Court reporter attendance.
ii. Cost of the original transcript and one copy of the transcript, providing
that the cost of the extra copy is built into the price (not separate
charge).
iii. Costs of copies of papers obtained as exhibits in the deposition.
iv. Electronic media depositions used at trial, such as DVD, video file or
audio recording.
4. The following fees of the court reporter are not taxable by the clerk:
i. Cost of daily copy unless prior court approval was obtained.
ii. Attorneys’ fees and expenses incurred while taking the deposition.
iii. Court reporter postage or delivery charges for a transcript.
iv. Deposition cancellation fees.
v. ASCII files for copies of deposition transcripts.
vi. Costs for synchronizing video depositions.
vii. Video picture in picture charges.
5. Documentation to be provided:
i. Transcript and/or deposition invoices should be submitted, indicating:
a. The case name or number;
b. The party being deposed;
c. The date of the deposition; and
d. An itemized bill of the court reporter’s fee.
ii. An explanatory memorandum or affidavit should be provided to explain
how each transcript was used or why it was necessary
D. FEES AND DISBURSEMENTS FOR PRINTING, 28 U.S.C. § 1920(3)
Fees and disbursements for printing are typically taxed by the court of
appeals in its mandate.
E. WITNESS FEES, 28 U.S.C. § 1920(3)
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The allowable witness fees are set forth in 28 U.S.C. § 1821.
1. Taxable witness fees
i. Statutory attendance fee, 28 U.S.C. § 1821(b).
a. The attendance fee is $40.00 per day. 28 U.S.C. § 1821(b).
b. The attendance fee includes the time the witness was “necessarily
occupied in going to and returning from the place of attendance at
the beginning and end of such attendance.” 28 U.S.C. § 1821(b).
ii. Mileage, 28 U.S.C. § 1821(c)(2).
a. Mileage must be calculated at the rate for official government travel
in effect at the time the travel took place. 28 U.S.C. § 1821(c)(2).
Visit www.gsa.gov for the current and historical official privately
owned vehicle mileage reimbursement rates.
b. Provide the date(s) of travel and the applicable mileage rate with the
bill of costs.
iii. Subsistence, 28 U.S.C. § 1821(d)(1).
a. A subsistence allowance may be paid to a witness “when an
overnight stay is required at the place of attendance because such
place is so far removed from the residence of such witness as to
prohibit return thereto from day to day.” 28 U.S.C. § 1821(d)(1).
b. The subsistence allowance may not exceed the maximum per diem
allowance for official government travel in effect at the time the stay
took place. 28 U.S.C. § 1821(d)(2). Visit www.gsa.gov for the
current and historical subsistence per diem allowances by
geographical area.
iv. Common carrier, 28 U.S.C. § 1821(c)(1).
The witness must use a common carrier at the most economical rate
reasonably available, and the actual expenses must be substantiated
by a receipt or other evidence of the cost.
v. Other travel expenses, 28 U.S.C. § 1821(c)(3).
“Toll charges for toll roads, bridges, tunnels, and ferries, taxicab fares
between places of lodging and carrier terminals, and parking fees (upon
presentation of a valid parking receipt)” may be taxed. 28 U.S.C.
§ 1821(c)(3).
2. Non-taxable witness fees
i. Fees and expenses of parties and attorneys.
ii. Fees paid to any witness, including experts, beyond the statutory daily
attendance fee.
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iii. Fees and expenses paid to witnesses who do not appear at trial.
iv. Fees and expenses paid to deponents when the cost of the deposition
is not taxed by the clerk.
Important: If fees for a witness who appeared at trial but did not
testify are claimed, the party taxing the cost must explain why
the witness was believed to be necessary.
F. FEES FOR EXEMPLIFICATION, U.S.C. § 1920(4)
Exemplification costs typically include the costs for producing a
demonstrative aid as an exhibit.
G. COSTS OF MAKING COPIES OF ANY MATERIALS WHERE THE COPIES ARE NECESSARILY
OBTAINED FOR USE IN THE CASE, 28 U.S.C. § 1920(4)
1. In this District, the clerk will tax the costs of copies that were:
i. Exhibits that were conventionally filed with the clerk;
ii. Courtesy copies for the court provided under LR 5.1;
iii. Conventionally filed documents that were required to be served on the
opposing party; or
iv. Documents that were required to be served on the opposing party and
were conventionally served on an opposing party because the party did
not have a CM/ECF account.
2. The clerk will not tax costs of copies that were:
i. Obtained for discovery purposes;
ii. Retained by counsel for counsel’s use;
iii. Provided to clients; or
iv. Obtained from CM/ECF (PACER fees).
3. Documentation
i. If copies are made by an outside service, a copy of the invoice should
be submitted.
ii. The costs of in-house copying should be documented by billing records
or other documentation, which includes a description of the nature of
the copies.
iii. Any invoice or bill submitted should indicate or be attached to a
document explaining:
a. The document copied, including its docket number;
b. The number of pages in the document;
c. The number of copies made;
d. The per page rate; and
e. The total cost.
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Important: The clerk will not tax copy costs if it cannot be
determined whether all or a specific number of copies claimed are
taxable.
H. DOCKET FEES, 28 U.S.C. § 1920(5)
Under 28 U.S.C. § 1923(a), certain attorney and proctor fees may be taxed,
including:
1. $20.00 on trial or final hearing, including the entry of default judgment;
2. $5.00 on discontinuance of a civil motion;
3. $5.00 on motion for judgment and other proceedings on recognizances;
and
4. $2.50 for each deposition admitted into evidence.
To recover docket fees, the amount of the fee and the docket number to which
the requested fee relates should be noted in an explanatory memorandum or
affidavit.
I. COURT-APPOINTED EXPERTS AND INTERPRETER SERVICES, 28 U.S.C. § 1920(6)
1. Court-appointed experts and interpreter services
i. Under 28 U.S.C. § 1920(6), the “[c]ompensation of court appointed
experts, compensation of interpreters, and salaries, fees, expenses, and
costs of special interpretation serviced under [28 U.S.C. §] 1828” may
be taxed.
ii. When the court appoints an expert or interpreter, the court may direct
one or more of the parties to compensate the expert or interpreter and
order the compensation paid to be taxed as costs, or the court may
direct that the taxed costs be used to reimburse the Administrative
Office of the United States Courts for providing such special
interpretation services.
iii. Fees for interpreters are limited to the cost of oral translation and do
not include the costs of document translation.
2. Failure to obtain court approval
Where the prevailing party procured interpretation services without prior
court approval, costs will be assessed only for those expenses necessarily
incurred. The party requesting costs has the burden of showing that the
interpretation services were necessary at the time the services were
received.
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J. COSTS ON APPEAL, FED. R. APP. P. 39(e)
Appeal costs that are taxable in the district court for the benefit of the party
entitled to costs under Fed. R. App. P. 39(e) are:
1. The preparation and transmission of the record;
2. The reporter’s transcript, if needed to determine the appeal;
3. Premiums paid for a supersedeas bond or other bond to preserve rights
pending appeal; and
4. The fee for filing the notice of appeal.
NON-TAXABLE COSTS
The following costs are generally not allowed by the clerk:
1. Costs for service by private process servers;
2. Travel and expenses of counsel, including investigation expenses;
3. Fees for computerized legal research;
4. Fees for collecting documents;
5. Secretarial services, including word processing, typing charges, copy
charges, and scanning charges that are incidental to an attorney’s
services;
6. Paralegal and/or investigative services;
7. Document collection services;
8. Prejudgment and post-judgment interest;
9. Mediation costs;
10. Fees for postage and delivery (including delivery services such as
Federal Express);
11. Notary fees;
12. Long-distance telephone calls and fax charges;
13. Teleconference fees;
14. Damage surveys;
15. Late fees;
16. Accountant’s expenses;
17. Office overhead;
18. Translation services;
19. Costs for synchronizing video depositions; and
20. Video deposition picture in picture charges.
PROCEDURE AFTER COSTS ARE TAXED BY THE CLERK
1. Motion for review to the court
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i. LR 54.1(b)(2) states: “A party may request review of the clerk's
ruling by filing a motion within seven days after the action of the
clerk.”
ii. The court's review of the clerk's action will be made on the
existing record unless otherwise ordered.
iii. The motion should be accompanied by a brief.
2. Payment for Costs
i. Once the court has ruled on a motion for review or after the time for
seeking review has expired, the amount of the cost judgment should be
paid directly to the prevailing party.
ii. A party must file a satisfaction of judgment once the cost judgment has
been satisfied. Costs are not processed through the clerk’s Office.
CM/ECF PROCEDURES RELATED TO BILLS OF COST
The following is the list of CM/ECF events, in order of their use, related to filing
a Bill of Costs.
1. Bill of Costs
Use form AO 133. All documentation, explanatory memoranda, or
affidavits may be provided as attachments in the same event.
2. Objections to Bill of Costs
Use this event when a non-taxing party does not agree with the submitted
Bill of Costs.
3. Response to Objection to Bill of Costs
Use this event to file a response to an objection to bill of costs.
4. Costs Taxed/Bill of Costs
i. When there are objections to costs or a reduction of a cost, the clerk
files a Taxation of Costs, which explains what costs were allowable.
ii. In instances where no objections are filed and the Bill of Costs appears
proper to the clerk, the clerk will approve the costs by signing the
bottom of the form AO 133.
5. Motion for Review of the Clerk’s Taxation of Costs
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Use the motion for Review of the Clerk’s Taxation of Cost event when
filing a motion to review the clerk’s decision.
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