Lines 1 to 5: Reporter and year
Name of reporter, employee ID, district, official duty station and calendar year. The instructions say items 1 to 5 should always be completed.
AO 40B
Statement of Earnings of United States Court Reporters
- Agency
- U.S. Courts
- Revision
- Rev. 12/16
- Fillable fields
- 257
- Pages
- 2
- Official source
- U.S. Courts form page
- Checked
- October 20, 2026
AO 40B: Statement of Earnings of United States Court Reporters
AO 40B, Statement of Earnings of United States Court Reporters, is a U.S. Courts form on which a court reporter reports income and expenses for a calendar year. The U.S. Courts page lists it under Court Reporter Forms, effective on December 1, 2016, and the PDF is dated Rev. 12/2016. The page also links General and Specific Instructions dated Rev. 12/16.
The instructions say all official staff, temporary and combined-position court reporters complete it annually, even for a partial year, but not reporters serving on a contractual basis or intermittently on a when-actually-employed basis. Lines 6 to 20 have three columns: Official Transcripts, Private Reporting and Total. The form lists gross income, then expenses such as pay for substitute reporters, transcribers and scopists, employer taxes, travel, rent, equipment, communication, supplies, other expenses and depreciation, and ends with net income or loss. Page 2 itemizes other expenses and holds a depreciation schedule. The reporter certifies it under penalty of perjury pursuant to 28 U.S.C. § 1746, and a court official reviews and signs it.
This page explains the form in plain words and is not legal advice. You can fill it out free in your browser on this page and download the result without an account.
What's on AO 40B
Lines 6 to 9: Gross income
Receipts from the sale of transcripts, including fees for transcripts produced by reporters the reporter employs, attendance fees, and salary, dividends, trust funds and all other income from private reporting. Line 9 adds lines 6 through 8.
Lines 10 to 12: Staff, taxes and travel
Compensation paid to substitute reporters and support staff, employer contributions such as Social Security and Workers Compensation for them, travel incident to private reporting, and travel paid to substitute reporters or other personnel.
Lines 13 to 16: Office costs
Rent for office space and utilities for private reporting, copy or duplicating equipment, Computer Assisted Transcript (CAT) equipment and other office equipment, repairs and maintenance, postage, telephone and other communication, and supplies.
Lines 17 to 20: Totals
Other expenses itemized on page 2, the allowable depreciation of furniture and equipment from the page 2 schedule, total expenses (lines 10 through 18), and net income or loss (line 9 minus line 19).
Page 2 and signatures
Itemized other expenses with official, private and total amounts, a schedule of depreciation, the court reporter's certification and the court official's review.
How to fill out AO 40B
- 1
Identify the reporter and year
Fill in lines 1 to 5, which the instructions say should always be completed. They also say not to write in shaded areas.
- 2
Sort official and private amounts
The instructions say Official Transcripts covers transcripts of official court proceedings ordered by private parties, persons proceeding in forma pauperis or under the Criminal Justice Act (18 U.S.C. 3006A), and agencies of the United States. Private Reporting covers out-of-court activities.
- 3
Allocate the expenses
The instructions allow allocating expenses on an actual expense basis or by the ratio of official and private receipts, except items 7, 8, 12a and 13a, chargeable only to private reporting, and items 10a and 10b, chargeable only to official transcripts.
- 4
Complete page 2
Itemize all other expenses for line 17 and fill in the depreciation schedule for line 18. The instructions recommend the straight-line method and allow other methods if they are used for tax purposes.
- 5
Total the lines
Line 9 adds lines 6 through 8, line 19 adds lines 10 through 18, and line 20 is line 9 minus line 19.
- 6
Certify and sign
The court reporter signs line 21 and dates line 22. Lines 23 and 24 are for the court official who reviews the report.
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Due dates and how it is sent
Due date
The instructions say the form should be submitted so that it is received by April 15 of each year.
Reporters who leave
If a reporter retires, resigns or is otherwise separated, the instructions say an AO 40B is filed within 60 days from the date of separation.
ACRA
The instructions name the Automated Court Reporter Application (ACRA), accessible through JENIE within the Judiciary's DCN, as the preferred method. ACRA completes the calculations. For ACRA help they list (202) 502-1606.
Mail, fax or email
Mail: Court Reporting Program Specialist, Court Services Office - Programs Division, Administrative Office of the United States Courts, One Columbus Circle, N.E., Ste. 4-500, Washington, D.C. 20544. Fax: 202-503-1133. Email: [email protected].
Review and certification
The reporter certifies under penalty of perjury pursuant to 28 U.S.C. § 1746 that the information is true and correct, and a court official signs to indicate the report has been reviewed.
Fees
The form does not print a fee for submitting it. The attendance fees on line 7 are receipts the reporter reports, not a charge for the form.
Related forms
AO 40A
Attendance and Transcripts of United States Court Reporters
117 fields, 2 pages
AO 37
Expense Ledger
750 fields, 1 page
AO 39
Transcript Orders and Collections Ledger
818 fields, 1 page
AO 44
Invoice
89 fields, 1 page
AO 35
Certificate of Official Court Reporter
21 fields, 1 page
AO 435
Transcript Order
123 fields, 2 pages
Who uses AO 40B?
The form is completed by court reporters and reviewed by a court official. The instructions name who is covered.
Official sources and the blank
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Questions about Form AO 40B
Who fills out AO 40B?
The instructions say all official staff, temporary and combined-position court reporters complete it annually, even for a partial year, but not reporters serving on a contractual basis or intermittently on a when-actually-employed basis. A court official reviews and signs it.
When is AO 40B due?
The instructions say it should be received by April 15 of each year. A separating reporter files within 60 days from the date of separation.
How is AO 40B sent?
The instructions name ACRA, the Automated Court Reporter Application in JENIE, as the preferred method. They also list mail to the Court Reporting Program Specialist at the Administrative Office, fax to 202-503-1133, and email to [email protected].
What counts as private reporting income?
The instructions say private reporting income and expenses involve out-of-court activities, and that fees for transcripts of grand jury proceedings and fees for taking depositions are considered income from private reporting.
How is net income figured on AO 40B?
Line 20 is gross income on line 9 (lines 6 through 8) minus expenses on line 19 (lines 10 through 18).
Which expenses do the instructions leave out of line 17?
Items not necessary to perform official reporting tasks, such as liability insurance, notary public fees, professional dues, business lunches, medical expenses, legal fees and advertising. The instructions say some may be reported as private reporting expenses, if appropriate.
How is depreciation figured?
The instructions recommend the straight-line method, writing off the cost or other basis less any salvage value equally over the useful life, and allow other methods if they are used for tax purposes. They exclude items such as automobiles, boats, offices in private homes and equipment used for private reporting.