Statement of Reasons Instructions

Statement of Reasons: A Step-by-Step Guide to Completing the SOR Form

A new Statement of Reasons form will take effect on November 1, 2025. This page includes resources to assist the courts in completing this form. Instructions are available in the video above and laid out below on this page and in a printable handout. 

Printable Handout

 

Instructions for Completing the Statement of Reasons 

Section I

In Section I, the court must state its findings regarding the presentence investigation report.

The court must either:

  • adopt the report without change,
  • adopt the report with changes and specify those changes,
  • or state that it has waived the preparation of the report.

Sometimes at the sentencing hearing the court may make determinations or findings about matters contained in the presentence investigation report.

  • Check Option A if the court adopts the report without change.
  • Check Option B if the court makes determinations or findings on information contained in the report that are different from those contained in the report as prepared by the Probation Office. Specify the changes made to the report using subsections B1 through B4 provided on the form.
    • Use subsection B1 to specify changes about guideline provisions found in Chapter Two of the Guidelines Manual, including changes to base offense levels or specific offense characteristics.
    • Use subsection B2 to specify changes about guideline provisions found in Chapter Three of the Guidelines Manual, including changes to victim-related
      adjustments, role in the offense, obstruction of justice, multiple counts, acceptance of responsibility, or participation in an Early Disposition Program.
    • Use subsection B3 to specify changes about guideline provisions found in Chapter Four of the Guidelines Manual, including changes to criminal history category or score, career offender status, criminal livelihood determination, or zero-point offender status.
    • Rule 32(i) of the Federal Rules of Criminal Procedure requires the judge to rule on any disputed portion of the presentence investigation report or
      other controverted matter. The court may include additional comments or findings related to facts in the presentence investigation report in subsection B4.
  • Rule 32(c) requires that a presentence investigation report be made unless the defendant waives it or the court finds that the record contains sufficient information to exercise its sentencing authority without a presentence report. Check Option C if the court waives the preparation of the presentence investigation report and list the sentencing guideline that applied in the case. If more than one guideline applied, state the guideline producing the highest offense level.
     

Tutorial Video

 

Section II

In Section II, the court must state its findings regarding whether any mandatory minimum penalty applied in this case. 

There are three options.

  • Check Option A if a mandatory minimum penalty applied in the case and the sentence imposed is equal to or greater than the mandatory minimum penalty.
  • Check Option B if any count of conviction carried a mandatory minimum penalty but the court has determined that the mandatory minimum penalty does not apply at sentencing. The court must also specify the reason why it made that determination by selecting from the following options:
    • findings of fact in this case (the court should briefly specify the facts supporting its findings that no mandatory minimum penalty applied at sentencing)
    • substantial assistance (18 U.S.C. § 3553(e))
    • the statutory safety valve (18 U.S.C. § 3553(f))
  • Check Option C if no count of conviction carries a mandatory minimum penalty.
     

Tutorial Video

 

Section III

In Section III, the court must state whether the parties entered into a plea agreement.

There are three options and only one should be checked.

  • Check Option A if the parties entered into a plea agreement but it was not binding on the court.
  • Check Option B if the parties entered into a binding plea agreement pursuant to Rule 11(c)(1)(C) that the court accepted.
  • Check Option C if there was no plea agreement between the parties.
     

Tutorial Video

 

Section IV

In Section IV, the court must state its determination of the guideline range that applied in the case, including the total offense level, criminal history category, guideline range in months, supervised release range in years, and fine range. If the court adopts the presentence report without change, enter this information as recorded in the presentence report. If the court makes other determinations or findings, record those as determined by the court. The guideline range should be determined after application of §5G1.1 and §5G1.2 of the Guidelines Manual, and before application of 5K1.1 or variances, if any.

If the court waives or imposes a fine below the guideline range because of an inability to pay, check the box provided.
 

Tutorial Video

 

Section V

In Section V, the court must state whether the sentence imposed is within or outside the applicable guideline range. If the sentence imposed is not within the guideline range, the court must also state whether the government sought or opposed a sentence outside the guideline range.

One of Option A, B, or C must be selected.

  • Check Option A if the sentence is within the guideline range. If the difference between the maximum and minimum of the guideline range exceeds 24 months, the court must also state the reasons why the sentence was imposed at the particular point within the range.
  • Check Option B if the sentence is below the guideline range and also check the subbox corresponding to the position of the government regarding a sentence below the guideline range.
    • Check the first subbox if the government recommended a sentence below the guideline range and the sentence the court imposed was either at or higher than the sentence recommended by the government.
    • Check the second subbox if the government sought a sentence below the guideline range and the sentence the court imposed was lower than the sentence recommended by the government.
    • Check the third subbox if the government did not recommend a sentence below the guideline range but also did not oppose the sentence either through a filing prior to sentencing or in open court at sentencing.
    • Check the fourth subbox if the government opposed the imposition of a sentence below the guideline range either through a filing prior to sentencing or in open court at sentencing.
  • Check Option C if the sentence is above the guideline range and also check the subbox corresponding to the position of the government regarding a sentence above the guideline range.
    • Check the first subbox if the government recommended a sentence above the guideline range.
    • Check the second subbox if the government did not recommend a sentence above the guideline range but also did not oppose a sentence above the guideline range either through a filing prior to sentencing or in open court at sentencing.
    • Check the third subbox if the government opposed a sentence above the guideline range either through a filing prior to sentencing or in open court at sentencing.
       

Tutorial Video

 

Section VI 

Section VI must be completed in cases where the sentence imposed is outside the applicable guideline range.
Section VI contains two parts, Part A and Part B, which are not mutually exclusive; both can apply in a case. Check all boxes in Parts A and B the court finds applicable.

  • Check Option A if the sentence is outside the guideline range, in whole or in part, due to the defendant’s substantial assistance to authorities.
     
  • If the sentence is outside of the guideline range for any other reason, check the box(es) corresponding to the specific reason(s) listed under Option B.
    • If the sentence is outside of the guideline range for a reason not listed, check the “Other” box under Option B and specify the reason on the lines provided.
       

Tutorial Video

 

Section VII 

In Section VII, the court must state its determinations of whether restitution is to be made, including the total amount of that restitution.

  • Check Option A if restitution is not applicable.
  • Under Option B, enter the total amount of restitution ordered to be paid.
  • The Statement of Reasons form includes all current statutory explanations as to why full restitution may not have been ordered by the court. Check the applicable statutory reasons (Options 1-6) under Option C if the court does not order restitution to be made. Check only one.
  • Check Option D if the court orders partial restitution and state the reason.
     

Tutorial Video

 

Section VIII 

Use Section VIII to include additional information, if any, that did not fit on prior pages or to include additional bases for the sentence imposed in the case.
 

Tutorial Video

 

Defendant Information

At the end of the form, the court should provide the defendant’s:

  • Social Security Number (if any),
  • Date of birth,
  • Residence address, and
  • Mailing address.
    • The residence address should be the last known residence before arrest or surrender for sentencing. Do not list a BOP facility as the residence address.
    • If the defendant’s residence address is also the mailing address, write “same” on the mailing address line.

Tutorial Video

 

Court Information

The court should also provide the:

  • Name and title (e.g., USDJ, USMJ) of the judge imposing sentence.
  • Date of imposition of sentence, which is the date on which the sentence was pronounced in court.
    • The “date signed” is the date on which the completed SOR form is signed by the judge imposing the sentence and may be different from the date of imposition of sentence.

Tutorial Video

 

 

For questions on how to fill out the SOR, please contact AskORD@ussc.gov.

Download the Instructions