Contributors

When to File

As general guidance for filing the FCC Forms 499-A/Q (Telecommunications Reporting Worksheets):

  • Forms must be received by USAC on or before the due date to be considered filed on time.
  • USAC will charge late filing penalties when a required form is not filed by the due date.
  • The FCC Form 499-A (annual Telecommunications Reporting Worksheet) reports historical revenue.
    • There is a one year deadline from the original due date for downward revisions; upward revisions are accepted anytime.
  • The FCC Form 499-Q (quarterly Telecommunications Reporting Worksheet) projects the future quarter's revenue.
    • There is a 45-day deadline from the original due date for any revisions.

The filing schedule for the calendar year 2017 is as follows:

Form Name Form Due Date* Late Fee Earned Date Revenue Reported Revision Deadline

FCC Form 499-Q

February 1, 2017

March 2, 2017

2Q projected 2017
4Q revenue 2016

3/17/2017

FCC Form 499-A

April 3, 2017

May 1, 2017

Prior year: 2016
January - December

3/31/2018

FCC Form 499-Q

May 1, 2017

May 31, 2017

3Q projected 2017
1Q revenue 2017

6/15/2017

FCC Form 499-Q

August 1, 2017

August 30, 2017

4Q projected 2017
2Q revenue 2017

9/14/2017

FCC Form 499-Q November 1, 2017 November 30, 2017

1Q projected 2018
3Q revenue 2017

12/15/2017

* When a form due date falls on a weekend or holiday, the form is due the following business day.