Filing & Managing My 499s

Late Filing Fees

If a universal service fund contributor is more than 30 days delinquent in filing an FCC Form 499-A (Annual Telecommunications Reporting Worksheet) or an FCC Form 499-Q (Quarterly Telecommunications Reporting Worksheet), the administrator shall assess an administrative remedial collection charge equal to the greater of $100 or an amount computed using the rate of the U.S. prime rate (in effect on the date the applicable worksheet is due) plus 3.5 percent, of the amount due per the administrator’s calculations.

In addition, the contributor is responsible for administrative charges of collection and/or penalties and charges permitted by the applicable law (e.g., 31 U.S.C. § 3717 and implementing regulations). The Commission may also pursue enforcement action against delinquent contributors and late filers, and assess costs for collection activities in addition to those imposed by the administrator.

Companies that are found to be de minimis on the FCC Form 499-Q are not assessed a late filing fee, as the form is only required to be filed by non-de minimis companies. All companies are subject to late filing sanctions on the FCC Form 499-A, as it is a required filing regardless of de minimis status.

Companies will continue to receive late filing sanctions on a monthly basis for forms not submitted to the administrator by the due date until such time as the form is submitted.

Companies are encouraged to file online using the E-File system to submit timely filings.