There are two FCC Forms 499. The FCC Form 499-A is filed annually, and the other, FCC Form 499-Q, is filed quarterly.
FCC Form 499-A
The FCC Form 499-A reports historical annual revenue.
The FCC Form 499-A is due annually on April 1.
FCC Form 499-Q
The FCC Form 499-Q projects revenue for future quarters.
The FCC Form 499-Q is due quarterly on
Filers should submit forms using E-File, USAC's online filing system. For more information about online filing, review the E-File User Guide. The FCC Forms 499 must be received by USAC on or before the due dates to be considered filed on time. USAC is required to assess late filing penalties when a form is not filed within 30 days after the due date.
Filers use the FCC Form 499-A to register with USAC for the first time, and, on an annual basis, to report historical revenues from the prior year. USAC uses the historical revenues reported on this form to determine a non-de minimis filer's final universal service contribution obligation for the prior calendar year. This is completed through USAC's 499 A/Q true up process.
For more information about filing the FCC Form 499-A, review the FCC Form 499-A instructions, the E-File User Guide, or the FCC Form 499-A Online User Guide. Watch this short video explaining the online certification process.
The data reported each year is also used by fund administrators to calculate and assess any necessary contributions. Additionally, the FCC uses the revenue data reported on this form to calculate and assess interstate telecommunications service provider (ITSP) regulatory fees. For more information, visit the TRS, LNP, NANPA, ITSP web page.
By filing this form, filers may also satisfy their obligations under Section 413 of the Communications Act to designate and register an agent in the District of Columbia for service of process with the FCC.
Filers use the FCC Form 499-Q to report historical revenues from the prior quarter and to forecast revenues for the upcoming quarter. Filers that do not have a direct universal service obligation (de minimis) are not required to file the FCC Form 499-Q.
The data reported on this form is used to calculate the FCC universal service contribution factor and circularity factor, as well as to calculate the filer's monthly universal service contribution obligation. Watch this video to learn how to review reported revenue data prior to submitting to USAC to ensure accurate invoices are generated.
Filers can use the bulk submission process to file their FCC Form 499-Q if submitting for multiple Filer IDs. Read the instructions on how to use the bulk submission upload template in the E-File User Guide. For more information about how to file FCC Form 499-Q, read the FCC Form 499-Q instructions.
USAC is required to estimate revenue for companies that are required to file the FCC Form 499-A but fail to do so, as well as those that are required to file the FCC Form 499-Q and fail to do so. USAC is required to bill those filers based on the estimated revenue. To develop an estimate, USAC will generally use information from the filer's last certified FCC Form 499-A.
If a company files an FCC Form 499-A/Q after USAC has generated an estimate, that filed form will follow the same process as a revision, and may be rejected if it is submitted after the revision window has closed.
USAC will attempt to notify a filer by email, before the close of the filing period, if that company's required FCC Form 499-A/Q filing has not been submitted to USAC and certified by a Company Officer. A failure by USAC to notify a filer under these terms does not constitute a basis for that filer to dispute USAC estimates or billings.