A company is considered de minimis for a given calendar year when the revenue reported on the corresponding FCC Form 499-A is such that the calculated contribution to the universal service fund (USF) is less than $10,000.
A company that demonstrates a de minimis status is exempt from directly contributing to the universal service fund for a given year, but may indirectly contribute through an underlying carrier. The de minimis status is applicable only to the USF and thus does not necessarily affect a company's contribution obligation for Telecommunications Relay Services (TRS), North American Numbering Plan (NANP) and Local Number Portability (LNP).
De minimis filers are required to submit the FCC Form 499-A. All intrastate, interstate and international providers of telecommunications within the United States, with very limited exceptions, must file the FCC Form 499-A Telecommunications Reporting Worksheet. More information is available in the FCC Form 499-A Instructions.
De minimis filers are not required to submit the FCC Form 499-Q. Telecommunications carriers and other telecommunications providers should complete the table contained in FCC Form 499-Q Instructions to determine whether they meet the de minimis standard.
As outlined in both the FCC Form 499-A and FCC 499-Q instructions, USAC uses the following processes to determine de minimis status.
When FCC Form 499-A is filed showing the actual revenue that had been projected quarterly, a true up will confirm the de minimis status for the year and reverse any support mechanism charges that occurred for a company that is found to have been de minimis.