The FCC Form 499-A (Annual Telecommunications Reporting Worksheet) reports historical revenue. This form has a one-year deadline from the original due date for downward revisions, but upward revisions may be made at any time. The FCC Form 499-A is used to register as a first time filer and to "true up" universal service billings. The data from the form is also shared with the administrators of the Telecommunications Relay Service (TRS), the Local Number Portability (LNP) fund, the North American Numbering Plan Administrator (NANPA) fund, and the FCC for assessment of other fees and obligations.
The FCC Form 499-Q (Quarterly Telecommunications Reporting Worksheet) projects future quarters' revenue and is only open for revisions upward or downward for 45 days after the original due date. All telecommunications and interconnected VoIP providers that are non-de minimis and required to directly contribute to universal service must file the four FCC Forms 499-Q. It is used to assess monthly universal service contribution obligations for the upcoming quarter.
All telecommunications carriers must file the FCC Form 499-A by April 1 of each year, and non-de minimis companies (companies expected to contribute more than $10,000 annually to the universal service fund) are required to file the FCC Form 499-Q.
Forms must be received by USAC on or before the due date to be considered timely filed. When a form due date falls on a weekend or federal holiday, the form is due the following business day. USAC will charge late filing penalties when a required form is not filed by the due date.
Carriers that are established and have successfully filed FCC Form 499-A or FCC Form 499-Q in the past may file FCC Form 499-A utilizing the E-File system.
In this section of the website you'll find information on how to obtain a Form 499 Filer ID, the late filing fee calculation, de minimis exemption, and information on mergers, sales, and deactivations.
Companies that are new to filing the FCC Forms 499-A/Q, in order to be compliant with FCC rules, are required to file all prior periods of revenue that have not yet been reported. It is not appropriate to only file the most current FCC Forms 499-A/Q if your company has generated revenue in prior periods.
If you have questions about your FCC Form 499-A or FCC Form 499-Q, please email us.