Memorandum of Costs After Judgment in California: Complete Step-by-Step Guide

Table of Contents#

What Is a Memorandum of Costs After Judgment in California?
Who Can File a Memorandum of Costs After Judgment?
Critical Deadlines and Timelines
Allowable vs. Non-Allowable Costs: What You Can (and Can't) Recover
Step-by-Step Process to File a Memorandum of Costs After Judgment
Responding to a Memorandum of Costs (If You're the Judgment Debtor)
Common Mistakes to Avoid
Final Tips for Success
References

1. What Is a Memorandum of Costs After Judgment in California?#

A Memorandum of Costs After Judgment is a legal document filed by the judgment creditor (the winning party) to request reimbursement for reasonable, out-of-pocket expenses incurred while enforcing the judgment. It's governed by California Code of Civil Procedure (CCP) § 685.070, which outlines which costs are recoverable and the procedures for filing.

The required form is Form MC-012 (Memorandum of Costs After Judgment, Acknowledgment of Credit, and Declaration of Accrued Interest). Once approved by the court, these costs are added to the original judgment amount, meaning the losing party must pay them along with the judgment and any accrued interest. This ensures you're not left covering expenses that should be the responsibility of the party who lost the case.

Note: This form is different from the Form MC-010 (Memorandum of Costs (Summary)), which is used to claim costs incurred during the litigation itself (such as filing fees and deposition costs) under CCP § 1033.5 and California Rule of Court 3.1700. If you need to recover litigation costs rather than enforcement costs, you would use Form MC-010 instead.

2. Who Can File a Memorandum of Costs After Judgment?#

You are eligible to file a Memorandum of Costs After Judgment if you are the judgment creditor—the party that won the lawsuit and is owed money under the judgment. This includes:

Plaintiffs who won a money judgment
Defendants who obtained a judgment on a cross-complaint
Any party to whom the court has awarded monetary relief

To file, you must:

Have a valid, unsatisfied judgment
Have incurred allowable enforcement costs within the past two years
File the memorandum before the judgment is fully satisfied

3. Critical Deadlines and Timelines#

Missing deadlines can result in losing your right to recover costs. Here's a breakdown of key timelines under CCP § 685.070:

Filing Deadline: You must file the Memorandum of Costs within two years after the costs have been incurred and before the judgment is fully satisfied (CCP § 685.070(b)).
Service on Judgment Debtor: You must serve a copy of the memorandum on the judgment debtor personally or by mail (CCP § 685.070(b)).
Judgment Debtor's Response: The judgment debtor has 10 calendar days after being served to file a motion to tax (object to) the costs. If served by mail, this period is extended as provided in CCP § 1013 (typically adding 5 days for in-state mail) (CCP § 685.070(c)).
Automatic Approval: If the judgment debtor doesn't file a motion to tax costs within the deadline, your costs are automatically allowed (CCP § 685.070(d)).

Tip: Many judgment creditors regularly file Memorandums of Costs to ensure they don't miss the two-year window for recovering enforcement expenses.

4. Allowable vs. Non-Allowable Costs: What You Can (and Can't) Recover#

Not all expenses are eligible for reimbursement. CCP § 685.070 clearly distinguishes between allowable and non-allowable costs:

Allowable Costs (Recoverable)#

These are expenses directly related to enforcing the judgment:

Abstract of judgment fees: Statutory fees for preparing, issuing, recording, and indexing an abstract of judgment or a certified copy of the judgment.
Notice of judgment lien fees: Statutory fees for filing a notice of judgment lien on personal property.
Writ of execution fees: Statutory fees for issuing a writ for the enforcement of the judgment, to the extent not satisfied under CCP § 685.050.
Levying officer costs: Statutory costs of the levying officer for performing duties under a writ, to the extent not satisfied under CCP § 685.050, and the statutory fee for wage garnishment duties.
Debtor examination costs: Costs incurred in connection with proceedings under CCP § 708.010 et seq. (judgment debtor examinations), if approved by the court.
Attorney's fees: Only if allowed under CCP § 685.040 (generally when authorized by the underlying judgment or a specific statute).

Non-Allowable Costs (Not Recoverable)#

These expenses are generally not recoverable as post-judgment enforcement costs:

Attorney's fees (unless specifically allowed under CCP § 685.040)
Postage, telephone, and general photocopying charges
Personal expenses (e.g., your own time, mileage, or meals related to collection efforts)
Investigation expenses
Costs that were already satisfied or reimbursed through other means

5. Step-by-Step Process to File a Memorandum of Costs After Judgment#

Follow these detailed steps to file your memorandum correctly:

Step 1: Calculate Your Costs and Interest#

Gather all receipts, invoices, and records of your allowable enforcement expenses. You must also calculate:

Any payments the judgment debtor has already made (credited toward principal and interest)
The amount of accrued post-judgment interest (typically 10% per year under CCP § 685.010, or 7% if the debtor is a government entity)

The California Courts provide an Information Sheet for Calculating Interest and Amount Owed on a Judgment (MC-013-INFO) to help with these calculations. The San Diego Superior Court also offers a free online judgment calculator that can simplify the process.

Step 2: Fill Out Form MC-012#

The primary form you'll need is Form MC-012 (Memorandum of Costs After Judgment, Acknowledgment of Credit, and Declaration of Accrued Interest). Here's how to complete it:

Top section: Enter your case name, case number, and the court where the judgment was entered.
Cost breakdown: List each allowable cost category, the amount, and a brief description.
Credits: Record any payments already received from the judgment debtor.
Interest: Calculate and enter the accrued interest on the unpaid balance.
Total: Add up all allowable costs, credits, and interest to determine the total amount owed.
Sign and date: Sign the form under penalty of perjury, certifying that the costs are correct, reasonable, and necessary.

Step 3: Serve the Memorandum on the Judgment Debtor#

You must serve a copy of the completed Memorandum of Costs on the judgment debtor using one of these approved methods:

Personal service: Have a person over 18 (not a party to the case) deliver the copy to the judgment debtor in person.
Service by mail: Mail a copy to the judgment debtor via first-class mail.

After service, the server must complete the proof of service on the second page of the original Form MC-012.

Step 4: File the Forms with the Court#

After serving the memorandum, file the following with the court clerk:

Original Form MC-012 (with the completed proof of service on the second page)
Two additional photocopies for the court to stamp and return to you

Most courts don't charge a filing fee for the Memorandum of Costs, but confirm with your local court to be sure. Include a self-addressed stamped envelope if filing by mail so the court can return your endorsed copies.

Tip: If you're filing the Memorandum of Costs at the same time as a Writ of Execution (EJ-130), statutory costs not already allowed by the court (up to $100 in aggregate) may be included in the writ amount, subject to subsequent disallowance if the debtor files a motion to tax.

Step 5: Wait for the Judgment Debtor's Response#

If the judgment debtor doesn't file a motion to tax costs within 10 days (or 15 days if served by mail), the court will automatically approve your costs and add them to the judgment. If they do file an objection, you'll receive a notice of hearing where you can present evidence to support your claimed costs.

6. Responding to a Memorandum of Costs (If You're the Judgment Debtor)#

If you're the judgment debtor and disagree with the claimed costs, you can file a Motion to Tax Costs within 10 days of being served (15 days if the memorandum was served by mail). Here's what to do:

Identify objectionable costs: List each cost you believe is non-allowable or unreasonable (e.g., costs that weren't actually incurred, or expenses that exceed statutory limits).
Explain your objections: For each item, provide a clear reason why it shouldn't be reimbursed (e.g., "These costs were already satisfied through a prior levy").
Prepare your motion: Draft a noticed motion identifying each cost item by number and stating why it is objectionable. There is no specific Judicial Council form for this motion—it is filed as a regular noticed motion.
Serve and file: Serve the motion on the judgment creditor and file it with the court. You'll need to attend a hearing where the judge will decide which costs are valid.

Important: The motion must specifically identify each objected-to cost item. A general objection to the entire memorandum is typically insufficient.

7. Common Mistakes to Avoid#

Missing the two-year deadline: Failing to file the memorandum within two years of incurring the costs will result in losing your right to recover them.
Including non-allowable costs: Adding items like general postage, photocopying, or personal time can lead to the court denying those items or triggering an objection.
Lack of documentation: Without receipts or invoices, the court may deny your claimed costs, even if they're allowable.
Incorrect service: Failing to serve the memorandum properly can delay or invalidate your filing.
Confusing post-judgment costs with litigation costs: Form MC-012 is for enforcement costs only. To recover costs incurred during the lawsuit itself (filing fees, deposition costs, etc.), you must use Form MC-010 under CCP § 1033.5 and Rule 3.1700, which has different deadlines and procedures.

8. Final Tips for Success#

Track costs from the start: Keep a dedicated folder for all receipts and invoices related to enforcement efforts to avoid scrambling later.
File regularly: Since you have a two-year window from when costs are incurred, consider filing Memorandums of Costs periodically rather than waiting until the end.
Use the online calculator: The San Diego Superior Court's free online judgment calculator can save you time and reduce calculation errors when determining accrued interest.
Consult local rules: Some California counties have additional requirements, so check your court's website for local guidelines.
Seek legal help if needed: If your case involves complex enforcement issues (e.g., multiple writs, debtor examinations), consult a civil litigation attorney to ensure you're maximizing your cost recovery.

References#

California Code of Civil Procedure § 685.070 (Post-Judgment Costs)
California Code of Civil Procedure § 685.040 (Attorney's Fees for Enforcement)
California Code of Civil Procedure § 685.010 (Judgment Interest Rate)
California Courts: Form MC-012 (Memorandum of Costs After Judgment)
California Courts Self-Help: Add Costs and Interest to What's Owed
Sacramento Law Library: Memorandum of Costs After Judgment Guide