Filers must submit the FCC Forms 499 on an annual and quarterly basis to report annual revenues (FCC Form 499-A) as well as to project revenues each quarter (FCC Form 499-Q).
USAC uses the information reported on the FCC Forms 499 to determine the company's universal service contribution obligation and, as a data collection agent, sends revenue and billing information to the TRS, LNP, and NANPA fund administrators as well as to the FCC.
Filings must be submitted in a timely manner to avoid delinquency actions such as late filing fees.
The first step is to determine whether or not your company must file the FCC Forms 499. To learn more, visit the Who Must File web page.
The next step, after determining that your company should file, is to register with the FCC through the CORES database to receive an FCC Registration Number (FRN), also known as a CORES ID.
Once you have a CORES ID, register with USAC to receive a Filer ID and E-File credentials.
Once you are registered with the FCC and USAC, you will need to determine your de minimis status. If you are considered a de minimis filer, you are exempt from directly contributing to the universal service fund for a given year, but may be charged the universal service fee by the underlying provider and may contribute indirectly. De minimis filers are, however, still required to file the annual FCC Form 499-A.
On an annual basis, both de minimis and non-de minimis filers must submit the FCC Form 499-A, due on April 1 each year, to report the prior year's actual revenue. For non-de minimis filers, USAC will compare these annual reports to the quarterly projections of the FCC Form 499-Q and will true up universal service billings.
If a filer is non-de minimis, the next step is to file the FCC Form 499-Q to report projected future quarter revenues. This report will calculate your company's monthly federal universal service contribution obligation for the upcoming quarter. USAC will generate invoices based on this obligation and your company will pay monthly based on the quarterly projections.
If a company finds that it has made an error in reporting revenue on either the FCC Form 499-A or FCC Form 499-Q, it may submit a revised filing with USAC via E-File. USAC will share all of the data it receives through these two filings with the Telecommunications Relay Service (TRS), Local Number Portability (LNP), and North American Numbering Plan (NANPA) fund administrators, as well as with the FCC, as appropriate. For more information about these administrators, visit the TRS, LNP, NANPA, ITSP web page.
When a company ceases providing the services that require it to contribute to the universal service fund, that company must deactivate its Filer ID and 498 ID (formerly known as SPIN) with USAC, effectively closing their universal service account.