A field goal can be attempted from anywhere on the field, so the distance from the 40 yard line isn't really relevant to anything.
If you're asking how many extra yards the ball must travel relative to the line of scrimmage, you must allow seven yards to snap the ball back to the holder, plus ten yards to reach the back of the end zone (where the uprights are positioned).
Therefore, if the line of scrimmage is the 40-yard line, you would have a 57-yard field goal attempt.
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