United States District Court
EASTERN DISTRICT of TENNESSEE
GUIDELINES ON PREPARING BILLS OF COSTS
October 2024
The Clerk’s Office has created these Guidelines to assist parties in properly
preparing and filing bills of costs with this Court. Absent controlling authority, the
Clerk will strictly apply the Guidelines when considering requests for costs.
However, nothing in the Guidelines is meant to expand or limit the authority of this
Court or the Clerk to tax costs under 28 U.S.C. § 1920. Parties should use these
Guidelines in conjunction with the Federal Rules of Civil and Appellate Procedure,
the Local Rules of this Court, and applicable case law.
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TABLE OF CONTENTS
I. INTRODUCTION .............................................................................................................. 3
A. Background ......................................................................................................................... 3
B. Authority to Tax Costs ........................................................................................................ 3
II. PROCEDURES FOR FILING BILLS OF COSTS ............................................................ 4
A. What to File......................................................................................................................... 4
B. Electronic Case Filing Procedures for Bill of Costs ........................................................... 4
C. Objections to a Bill of Costs ............................................................................................... 5
D. When to File a Bill of Costs................................................................................................ 5
E. Cases Involving Multiple Parties ........................................................................................ 5
F. Effect of Post-Trial Motions and Appeals .......................................................................... 5
G. Procedures After Filing the Bill of Costs............................................................................ 6
III. ITEMS TAXABLE AS COSTS ......................................................................................... 6
A. Background ......................................................................................................................... 6
B. Fees of the Clerk ................................................................................................................. 6
C. Fees of the United States Marshal ...................................................................................... 7
D. Fees of the court Reporter ................................................................................................... 7
E. Disbursements for Printing ................................................................................................. 8
F. Witness Fees ....................................................................................................................... 8
G. Expenses of Counsel at Depositions ................................................................................... 9
H. Expert Witness Fees ............................................................................................................ 9
I. Exemplifications and Costs of Making Copies ................................................................... 9
J. Maps, Charts, Models, Photographs, Summaries, Computations and Statistical
Summaries......................................................................................................................... 10
K. Attorney’s Fees ................................................................................................................. 10
L. Fees to Masters, Receivers and Commissioners ............................................................... 10
M. Fees to Mediators or Arbitrators ....................................................................................... 10
N. Computer Assisted Legal Research .................................................................................. 10
O. Jury Costs and Fees in Settled Cases ................................................................................ 10
P. Costs Taxed by Appeals Court (Fed. R. App. P. 39(e)).................................................... 11
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I. INTRODUCTION
A. BACKGROUND
1. E.D. Tenn. L.R. 54.1 establishes the procedure for filing a bill of costs in this
Court:
If counsel for the litigants in a civil case are able to agree on costs,
they need not file a bill of costs with the Clerk. If counsel cannot
agree, a bill of costs shall be filed by the prevailing party with the
Clerk within 21 days from entry of judgment. A copy of the bill of
costs shall be served upon opposing counsel. The opposing counsel
shall file written objections within 21 days from the date of service.
The bill of costs, and any objection, must be prepared and filed in
accordance with the Court’s Guidelines on Preparing Bills of Costs.
The prevailing party may file a reply to any objections within 14
days from the date of service. The Clerk shall then assess the costs
in accordance with the Court’s Guidelines on Preparing Bill of
Costs.
2. All claims for costs must be adequately supported by documentation to enable
the Clerk to determine whether the costs claimed comply with these Guidelines.
3. Note: Costs that are not permitted under law, do not comply with these
Guidelines, or are not supported by adequate documentation will not be
taxed, regardless of whether the opposing party files an objection to the
bill of costs.
B. AUTHORITY TO TAX COSTS
1. The Clerk’s authority to tax costs is derived from Fed. R. Civ. P. 54(d)(1) and
28 U.S.C. §§ 1821 and 1920.
2. Fed. R. Civ. P. 54(d)(1) provides that “costs—other than attorney’s fees—
should be allowed to the prevailing party” and that the Clerk may tax costs on
14 days’ notice.
3. 28 U.S.C. §§ 1821 and 1920 set forth the expenses that the Clerk may tax as
costs.
4. The general policy of this Court is that only those items set forth in 28 U.S.C.
§§ 1821 and 1920 may be taxed as costs under Fed. R. Civ. P. 54(d)(1). Items
not set forth in 28 U.S.C. §§ 1821 and 1920 will not be taxed absent specific
authorization set forth in another statutory provision or a contract between the
parties.
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5. The Clerk will deny any costs that are not properly taxable or which lack proper
documentation, even if no objection is filed.
II. PROCEDURES FOR FILING BILLS OF COSTS
A. WHAT TO FILE
1. A completed Bill of Costs Form AO-133 (available on the Court’s website) and
supporting documentation.
2. Supporting documentation may include a memorandum or affidavit explaining
the amount of the costs and their purpose, as well as copies of vouchers,
invoices, cancelled checks, or any other documentation clearly showing the
amount of costs and/or their purpose.
i. NOTE: Requested costs that lack supporting documentation will
be denied.
B. ELECTRONIC CASE FILING PROCEDURES FOR BILL OF COSTS
1. All parties who are filing electronically must file Bill of Costs Form AO-133 in
CM/ECF using the “Bill of Costs” event and upload all supporting
documentation as attachments. The following is a list of CM/ECF events, in
order of their use, related to filing a bill of costs:
i. Bill of Costs. Use this event to file your completed Form AO-133.
Accompanying memoranda and exhibits should be submitted as
attachments.
ii. Objection to Bill of Costs. Use this event when a non-taxing party does
not agree with the submitted bill of costs. See LR 54.1.
iii. Response – Non-Motion. Use this event to file a response to an
objection to a bill of costs.
iv. Letter. Use this event when filing a letter to notify the Clerk that the
parties have reached an agreement as to costs or to withdraw a bill of
costs.
v. Motion (Miscellaneous Relief). Use this event when filing an appeal
from a decision of the Clerk. See Fed. R. Civ. P. 54(d)(1).
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C. OBJECTIONS TO A BILL OF COSTS
1. Objections filed within 21 days after service of the bill of costs shall be
considered by the Clerk in taxing costs. The prevailing party may file a reply
to any objections within 14 days from the date of service.
2. If no objections are filed within 21 days after service of the bill of costs, the
opposing party waives any right to object to the taxation of costs and the Clerk
shall tax the costs which appear properly claimed.
3. Even if an opposing party does not file an objection, the Clerk nevertheless will
review the application for costs and deny any requested costs that are not
permitted by 28 U.S.C. § 1920 and other applicable law, or which lack proper
documentation.
D. WHEN TO FILE A BILL OF COSTS
1. If counsel cannot agree on costs, a bill of costs must be filed within 21 days of
the entry of judgment.
2. Any objections must be filed within 21 days of the date of service of the bill of
costs.
E. CASES INVOLVING MULTIPLE PARTIES
1. In cases involving more than a single plaintiff or a single defendant, the Clerk
will not award the same cost more than once.
2. Generally, multiple prevailing or losing parties are treated as a single party for
purposes of taxing costs if they are represented by the same counsel, unless a
party provides explanation as to why and how the parties should be treated
differently.
3. Similarly, multiple prevailing parties or multiple losing parties are treated as
separate parties for purposes of taxing costs if they are represented by different
counsel. The parties should provide an explanation as to which costs are
attributable to each party and how they should be apportioned.
F. EFFECT OF POST-TRIAL MOTIONS AND APPEALS
1. The filing of post-trial motions and appeals does not extend the time for filing
a bills of costs.
2. Unless otherwise ordered by the Court, the Clerk will defer consideration of
any pending bill of costs in the following situations:
i. A Pending Post-Judgment Motion
When a Fed. R. Civ. P. 50(b), 52(b), or 59 post-judgment motion is
pending, the Clerk will—without additional notice—delay taxing costs
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until resolution of the post-judgment motion. Should the judgment
remain in effect after the Court rules on the post-judgment motion, the
Clerk will then tax costs without additional notice or hearing after the
time period for filing an appeal has expired.
ii. A Pending Appeal
When an appeal is pending, the Clerk will delay taxing costs pending
resolution of the appeal. Once judgment is entered and the appellate
mandate becomes final, the parties must, within 14 days, file with the
Clerk a report on the status of costs and/or file supplemental briefs.
Alternatively, if the appeal is dismissed, the parties must, within 14 days
of the dismissal, file with the Clerk a report on the status of costs and/or
file supplemental briefs. If no such filing is made, costs shall be
deemed to have been waived.
G. PROCEDURES AFTER FILING THE BILL OF COSTS
1. After the Clerk has received the bill of costs and the time has expired for filing
any opposition and response thereto, the Clerk, or the Clerk’s designee, absent
controlling authority, will strictly apply these Guidelines and tax costs without
additional hearing or notice on the issue.
2. Costs taxed by the Clerk are subject to review by the Court as provided by Fed.
R. Civ. P. 54(d)(1).
III. ITEMS TAXABLE AS COSTS
A. BACKGROUND
1. Only those items set forth in 28 U.S.C. §§ 1821 and 1920 may be taxable as
costs under Fed. R. Civ. P. 54(d)(1) unless specific authorization set forth in
another statutory provision, a contract between the parties, or any special order
of the Court indicates otherwise..
B. FEES OF THE CLERK
1. The filing fees paid to the Clerk—either for an original filing or for removal—
are taxable.
i. Receipts should be provided for filing fees paid to other courts, but need
not be provided for filing fees paid to the Clerk of this Court.
2. Attorney admission fees and fees for applications to proceed pro hac vice
are not taxable.
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C. FEES OF THE UNITED STATES MARSHAL
1. Fees of the United States Marshal as set forth in 28 U.S.C. § 1921 are taxable.
2. Costs for service by a sheriff or other authorized person shall be taxable, except
that counsel have the duty to mitigate costs by having process served by a
person located as close as possible to the person to be served in order to
minimize legal fees.
3. Costs for service by a private process server may be taxed provided that the
private process server fees do not exceed the U.S. Marshal’s fees.
D. FEES OF THE COURT REPORTER
1. Costs of printed or electronically recorded transcripts are taxable if (1) the
transcripts were necessarily obtained for use in the case and (2) the deposition
was reasonably necessary at the time of its taking. The following are commonly
taxable fees for transcripts and depositions:
i. Transcripts procured at the direction of the Court.
ii. A transcript of the deposition of a party to the case.
iii. A transcript of the deposition of a person who testified at trial, or who a
party had reason to believe would testify at trial.
iv. Transcripts obtained to support a successful motion for summary
judgment.
v. Transcripts obtained for purposes of appeal, if the appeal is successful.
vi. Transcripts of pretrial hearings, if necessarily obtained for use in the
case and not merely for the convenience of counsel.
vii. Electronic media depositions used at trial, such as video or audio
recordings.
2. This Court adopts the rates established by the Judicial Conference of the United
States as the maximum taxable transcription fees notwithstanding what fees
may have been charged to the party by the court reporter. These rates may be
viewed on the Court’s website at www.tned.uscourts.gov.
i. NOTE: Costs of deposition transcripts that do not set forth the
number of pages or rate per page will not be taxed.
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3. The attendance fee of the reporter is taxable.
i. Pursuant to SO-23-01, $225 per half-day, and $450 per full day, are the
maximum attendance fees taxable as costs.
ii. NOTE: Costs for attendance fees that do not identify whether the
fee is for a half or full-day will be denied.
4. Extra fees charged by reporters, such as for mileage, per diem, expeditious
handling, condensed transcripts, ASCII disks, postage, deposition exhibits, etc.,
shall not be taxed, unless advance authorization was sought and received from
the Court.
i. NOTE: If advanced authorization was sought and received from the
Court, the relevant order should be attached to the bill of costs as
supporting documentation.
E. DISBURSEMENTS FOR PRINTING
1. Fees and disbursements for printing are generally not involved at the trial court
level absent documented justification or court order.
F. WITNESS FEES
1. The following witness fees may be taxed for any witness who attended trial or
a hearing, or who appeared before anyone authorized to take his or her
deposition:
i. The daily attendance fees paid to each witness pursuant to 28 U.S.C. §
1821(b).
a. Counsel will be expected to justify the witness fee for any day
that a particular witness has not testified, as reflected in the
courtroom minutes. Fees will be limited to the days of actual
testimony and the days required for travel if no showing is made
that the witness necessarily attended for a longer time.
ii. The travel expenses paid to each witness pursuant to 28 U.S.C. §
1821(c) and § 1821(d).
2. The Clerk shall not tax witness fees unless the party or the party’s counsel
submits a certification providing the following information:
i. The name of the witness;
ii. The place of residence, or the place where subpoenaed, or the place from
which the witness voluntarily traveled without a subpoena to attend said
case;
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iii. The number of days the witness actually testified in court;
iv. The number of days the witness traveled to and from the place of trial
or hearings and the exact number of miles traveled; and
v. The manner of travel, that is, whether by air, railroad, bus or private
automobile.
3. Completion of the witness fees section of Form AO-133 meets the
certification requirement, and a separate certification is not required.
i. The witness fees section of Form AO-133 will be considered complete
when counsel has completed the section on witness fees in its entirety
and signed the declaration.
4. Witness fees shall be taxed in accordance with the information provided by the
certificate, provided the information contained therein corresponds with the
facts upon the records of the Court. If there is a discrepancy between the
certificate and the Court records, the Clerk shall tax the witness fees in
accordance with the official records.
G. EXPENSES OF COUNSEL AT DEPOSITIONS
1. Fees of counsel for traveling to and attending depositions are not taxable unless
prior approval has been obtained from the Court.
H. EXPERT WITNESS FEES
1. The fee for an expert witness is limited to the statutory fee for witnesses unless
prior authorization is received from the Court.
I. EXEMPLIFICATIONS AND COSTS OF MAKING COPIES
1. 28 U.S.C. § 1920 provides for “exemplification and the costs of making copies
of any materials where the copies are necessarily obtained for use in the case.”
2. Duplicating expenses are properly taxable only to the extent that the copies
were used in support of a successful motion for summary judgment or as
exhibits at trial, or were furnished to and used by the Court or opposing counsel.
3. A party will not be taxed for multiple copies of documents, attorney
correspondence, or any other copying expense accrued merely for counsel’s
own use or convenience.
4. The fee of an official for certification or proof of non-existence of a document
is taxable.
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J. MAPS, CHARTS, MODELS, PHOTOGRAPHS, SUMMARIES, COMPUTATIONS
AND STATISTICAL SUMMARIES
1. The costs of photographs, 8 x 10 inches in size or less, is taxable if the
photographs are admitted into evidence. Enlargements greater than 8 x 10
inches are not taxable except by prior order of the Court.
2. Costs of models are not taxable except by prior order of the Court.
3. The cost of compiling summaries, computations, and statistical comparisons is
not taxable.
K. ATTORNEY’S FEES
1. Statutory docket fees and costs of briefs will be taxed pursuant to 28 U.S.C. §
1923.
2. Attorney fees are not taxable except by order of the Court. Attorneys’ fees must
be requested by separate motion to the Court pursuant to Fed. R. Civ. P.
54(d)(2).
L. FEES TO MASTERS, RECEIVERS AND COMMISSIONERS
1. Fees to masters, receivers, and commissioners are not taxable as costs, unless
otherwise ordered by the Court. When costs are sought for items not listed in
28 U.S.C. § 1920, counsel are advised to apply to the Court for approval in
advance of trial.
M. FEES TO MEDIATORS OR ARBITRATORS
1. Fees to mediators or arbitrators are not taxable as costs, unless otherwise
ordered by the Court.
N. COMPUTER ASSISTED LEGAL RESEARCH
1. 28 U.S.C. § 1920 does not provide for the recovery of Computer Assisted Legal
Research (CALR). Charges for CALR, like costs for manual legal research, are
incidental to an attorney’s services and are not properly taxed as costs.
O. JURY COSTS AND FEES IN SETTLED CASES
1. If any civil action is settled by the parties during trial or just prior to trial, the
Court may assess all juror costs and fees equally against the parties and their
counsel, or otherwise as the Court may determine.
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P. COSTS TAXED BY APPEALS COURT (FED. R. APP. P. 39(E))
1. Any costs taxed in the mandate of the circuit court of appeals shall be entered
by the Clerk.
2. All costs taxable under Fed. R. App. P. 39(e) will be deemed waived unless the
party entitled thereto files a bill of costs in accordance with this rule within 21
days of the issuance of the mandate by the circuit court.
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