Legal

Books and taxes for court reporters.

An appearance fee for showing up, a per-page fee for the transcript that follows, rush turnaround premiums, and scopist costs on nearly every job. Gus sorts it, an accountant checks every transaction, and you get one number a month.

Book a call What we handle
  • From $197 a month
  • An accountant on every transaction
  • Cancel whenever
NovemberExample month
$6,300
what you made

November came in at $6,300. The Alden deposition transcript came in at a rush turnaround, so I booked the rush premium apart from the standard per-page rate.

  • Deposition appearance fee, AldenAppearance fees
  • Alden transcript, rush turnaroundRush transcript premiums
  • Realtime feed add-on, Prescott hearingRealtime reporting fees
  • Scopist proofreading serviceScopist and proofreading costs
  • CAT software subscriptionTranscription software
Money in$11,500
Money out$5,200
Set aside for taxes$1,600
An example month. Yours will have your numbers.

Why your books are different

Court reporting books go wrong in the same few places.

A generalist sees one invoice for one deposition. Your business is an appearance fee that is earned the day you show up, a separate per-page fee for the transcript that comes later, and a rush turnaround that changes the price of the exact same pages.

  1. 1

    The appearance fee and the transcript fee are two different jobs

    Showing up to a deposition or hearing earns a fee on its own, and the transcript itself is billed separately by the page once it is produced, sometimes days or weeks later, and blended together it is hard to see what either part of the work is actually worth.

    What we doBooks the appearance fee and the per-page transcript fee as separate lines, so each part of the job shows its own real earnings.
  2. 2

    A rush turnaround changes the price of the same pages

    The identical transcript can carry a standard rate on a normal turnaround and a much higher rate when a client needs it in 24 to 48 hours, and if that premium is not tracked apart, it is hard to see how much rush work is actually worth to the practice.

    What we doKeeps rush transcript premiums in their own line, separate from standard turnaround fees, so the value of rush work stays visible.
  3. 3

    Scopist and proofreading costs eat into nearly every job

    Many reporters outsource scoping and proofreading on most transcripts, and if that cost is not tracked against the job it supports, it is easy to lose sight of what a transcript actually costs to deliver after that outside help is paid.

    What we doKeeps scopist and proofreading costs in their own line, so the real cost of producing a transcript stays visible, job by job.
  4. 4

    Multiple agencies pay on their own schedules

    A freelance reporter working through several agencies gets paid on each agency's own timeline, so income can arrive in an uneven pattern that has little to do with how much work was actually done that month.

    What we doTracks payments from each agency as they land, so an uneven payment pattern does not get mistaken for an uneven workload.
  5. 5

    Realtime reporting is a premium service, not a standard one

    Providing a live realtime feed during a deposition or hearing takes specialized equipment and skill beyond standard reporting, and folded into an ordinary appearance fee, it hides what this higher-value service is actually worth offering.

    What we doKeeps realtime reporting fees in their own line, so this premium service shows its own real value.

Your categories

The categories Gus keeps for a court reporting practice.

Set up once for how each part of a job gets billed. You never pick a category. He does, and an accountant checks it.

Money in

  • Appearance feesFees earned for appearing at a deposition or hearing.
  • Transcript feesStandard per-page fees for producing the written transcript.
  • Rush transcript premiumsHigher rates charged for expedited turnaround.
  • Realtime reporting feesPremium fees for providing a live realtime feed.

Money out

  • Scopist and proofreading costsOutside help used to clean up and finalize transcripts.
  • Transcription softwareCAT software and realtime reporting technology.
  • Certification and CE feesCertified shorthand reporter certification and continuing education.
  • Equipment and repairsStenography machines, laptops, and related equipment.
  • Professional liability insuranceAnnual or quarterly premiums, where carried.

What we watch for you

  • Appearance to transcript ratio

    How much of the month's income is appearance fees versus completed transcripts, since they land on different timelines.

  • Rush job share

    How much of the month came from rush premiums, worth knowing when pricing standard turnaround.

  • Cost per transcript

    What scopist and proofreading costs actually run per job, so per-page rates stay realistic.

  • The set-aside

    What you will owe, tracked every month, so tax season is a number you already know.

Ask Gus

Things court reporters ask Gus.

Text him like you would text anybody. He answers in plain English, and when a question is above his pay grade, an accountant looks and gets back to you.

I appeared at the Alden deposition in October but the transcript did not get billed until November. Is that normal?

Yes, that is how the two fees usually work. I book the appearance fee and the transcript fee separately, so each shows up as income the month it was actually earned and paid.

I paid a scopist to proofread the Alden transcript. Where does that go?

I keep it in its own line against your transcript costs, so you can see what that job actually cost to deliver after outside help.

Do I owe my scopist a 1099 this year?

If you paid them $2,000 or more this year and they are not on your payroll, that is a 1099-NEC due January 31, and I have been tracking it across your jobs all year.

The tax side

The tax side of a court reporting practice.

Most of what goes wrong here is timing between an appearance and the transcript that follows, plus tracking payments from several agencies that each run on their own clock.

What your return has to get right

Your accountant signs it, so it gets done right the first time.

  • Income counts when each fee is actually paidAn appearance fee and a transcript fee are often paid at different times, sometimes weeks apart, and each counts as income the month it actually lands, not the month the job was performed.
  • Equipment can often be written off in the year you buy itStenography machines, laptops, and recording equipment can usually be written off in the year they are bought, up to the Section 179 limit, with 100 percent bonus depreciation available for property acquired after January 19, 2025.
  • Contractor 1099s for scopists and proofreadersA scopist or proofreader paid $2,000 or more in 2026 and not on payroll gets a 1099-NEC by January 31.
  • Self-employment tax across every agency's paymentsA freelance reporter working as a sole proprietor owes self-employment tax of 15.3 percent on net earnings from every agency combined, on top of regular income tax, which the monthly set-aside plans for.

Deductions court reporters miss

Your bookkeeper knows what to look for in your statements. You never have to.

  • Stenography machine and equipment
  • CAT and realtime reporting software
  • Scopist and proofreading fees
  • Certification and continuing education
  • Professional liability insurance
  • Mileage to depositions and hearings
  • Laptop and backup equipment
  • Professional association dues
  • Printing and binding for transcripts
  • Payment processing fees

General information about 2026 federal rules, not advice for your business. Your accountant looks at your actual numbers before anything gets filed.

All year, not just April

A court reporting year, kept every month.

Deposition and hearing schedules drive the calendar, not the weather. Gus keeps the set-aside steady either way. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.

  1. January

    Plan the year

    Last year's return gets started, the 1099 list for scopists is ready, and a monthly set-aside is planned around appearance and transcript volume.

  2. April

    Filed, every agency reconciled

    Your return is filed and signed, with payments from every agency you worked through for the year matched and accounted for. No surprise bill, because the set-aside has been running since January.

  3. July

    Halfway check

    Where you stand, how agency payments have been trending, and whether the set-aside still fits.

  4. October

    Before year end

    A look at any equipment worth buying before December, and a check on certification renewal deadlines.

What you get

Starts at$197a month

What you pay depends on what your business needs, and it does not move after that, busy season or slow. No hourly bills, no surprise invoices, no setup fee.

Book a call
  • Monthly bookkeeping

    Every transaction sorted into categories set up for court reporters. You never categorize a thing.

  • An accountant checks every transaction

    Real review, every month, before your books close. Not a spot check.

  • Your business tax return, filed

    Prepared, reviewed, and signed by that same accountant every year.

  • The monthly number

    What you made, what you spent, what to set aside for taxes.

  • Your own bookkeeper

    A real person assigned to your business, in the app whenever you need them. No hold music.

  • On your books all year

    Every month, not just in April. Your team speaks up whenever something is worth your attention.

  • Cancel any time

    No contract. No cancellation call. Your books are yours.

Straight answers

Questions court reporters ask first.

Why does Gus split my appearance fee and transcript fee when they are the same job?

Because they are earned and paid at different times. Splitting them shows what each part of the job actually brought in, which matters since a transcript can be billed weeks after the appearance itself.

I work through several agencies that each pay on their own schedule. Does that confuse the books?

No. Gus tracks payments from each agency as they land, so an uneven payment pattern reads correctly instead of looking like an uneven workload.

Can Gus separate rush turnaround fees from my standard rate?

Yes. Rush transcript premiums are kept in their own line, separate from standard fees, so you can see how much rush work is actually worth to the practice.

I pay a scopist to help finish transcripts. How does that cost get tracked?

Scopist and proofreading costs stay in their own line, so you can see what a transcript actually costs to produce after outside help is paid.

My income depends on court and deposition schedules I cannot control. Does that hurt my taxes?

No. Gus builds the set-aside around what actually gets paid each month, so a quiet stretch of depositions does not leave you owing more than planned.

Can Gus show me whether realtime work is actually worth the extra equipment cost?

Yes. Realtime reporting fees stay in their own line against equipment and software costs, so over time you can see whether that premium service is earning back what it costs to offer.

Is a real accountant checking my books?

Yes. You get your own bookkeeper, Gus does the first pass on every transaction, and an accountant checks every one before your month closes. That same accountant prepares, signs, and files your business return. Goatkeeper is not a CPA firm, and we never pretend a person looked when they did not.

What does it cost, and can I cancel?

It starts at $197 a month, depending on what your business needs. No setup fee, no hourly bills, no contract. Cancel any time from the app, and your books go with you.

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Pick a time. That's the whole signup.

Fifteen minutes with a real person on our team. They look at where your books are, tell you straight what it takes to get caught up, and get you set up on the spot if it fits.

  • $197 a month to start
  • An accountant on every transaction
  • Cancel whenever