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499 Filing Helpful Hints
The Form 499 Data Collection Staff is available to help you!
Telephone: (888) 641-8722
Submit an Email
NEW ON THE 2010 499-A FORM:
Line 105 - A new telecommunications category has been added to the 2010 FCC Form 499-A titled "Audio Bridging (teleconferencing) Provider". If this is one of your telecommunications activities, please label this box in order of importance from 1 to 5.
RESOURCES:
For the most complete information regarding filing the 499 forms, please reference the instructions as follows:
FCC Form 499-Q Instructions (April 2010 version) |
The Revenue Reporting section provides a menu of important items for filing.
FILING SCHEDULE INFORMATION:
Go to Schedule of Filings for information on the schedule of both quarterly and annual filings.
The background for filing both historical and projected revenue on the FCC 499-Q forms is based on an FCC order (FCC 02-329)released December 13, 2002, requiring that all contributors file four quarterly FCC Form 499-Q worksheets reporting projected as well as historic revenue data throughout the year in addition to the annual FCC Form 499-A due each April.
Go to Revising Revenue Worksheets for information on filing revisions.
HOW TO FILE:
Online Filing & Certification - USAC provides an E-file portal to file FCC Form 499 online, saving you time and ensuring timely filing. View USAC's video tutorials to help you file and certify your forms using E-File. The many benefits of online filing include auto-population of non-financial data, instant form certification, auto-checking throughout the form, and access to helpful hints. For help with your E-file user name and password, please contact USAC Customer Operations at 888-641-8722.
Filing on Paper - Download the FCC Form 499-Q or FCC Form 499-A form from the USAC Forms page, complete the form ensuring a company officer signs the form and mail to:
Form 499 Data Collection Agent
c/o USAC
2000 L Street, N.W. Suite 200
Washington, DC 20036
De Minimis Exempt - telecommunications providers do not need to complete the Form 499-Q. Go to the De Minimis Exemption page to see if your company qualifies as de minimis.
Late Filing Fees - A late filing fee may be imposed for filing after the due date or failing to file. The late filing fee is the greater of $100 per month or an amount computed using the U.S. prime rate (in effect on the date the applicable form is due) plus 3.5% of the filer's monthly obligation (FCC 07-150).
FORM 499-Q AND FORM 499-A PARALLELS:
Both historical and projected revenue is reported on the FCC Form 499-Q.
Only historical revenue is reported on the FCC Form 499-A.
Lines 115 through 118 on the Form 499-Q are to report HISTORICAL BILLED REVENUE.
FCC Form 499-Q Line |
Parallel FCC Form 499-A Lines |
Line 115 (a), (b) and (c) |
Lines 303 (a), (d) and (e) through 314 (a), (d) and (e) |
Line 116 (a), (b) and (c) |
Lines 403 (a), (d) and (e) through 411 (a), (d) and (e) and |
Line 117 (a) |
Line 412 (a) and Line 418 (a) |
Line 118 (a) |
Line 419 (a) |
Line 119 on the Form 499-Q is to report PROJECTED BILLED INTERSTATE & INTERNATIONALREVENUE.
FCC Form 499-Q Line |
Parallel FCC Form 499-A Lines |
Line 119 (b) and (c) |
Lines 403 (d) and (e) through 411 (d) and (e) and |
Line 120 on the Form 499-Q is to report PROJECTED COLLECTED INTERSTATE AND INTERNATIONALREVENUE.
FCC Form 499-Q Line |
Parallel FCC Form 499-A Lines |
Line 120 (b) and (c) |
Lines 403 (d) and (e) through 411 (d) and (e) and |
TRAFFIC STUDIES:
Wireless and VoIP providers that utilize traffic studies as support for reported filings must submit those studies both to USAC and the FCC.
USAC - Submit via email to Form499@usac.org or mail a hard copy to:
Form 499 Data collection Agent
USAC
2000 L Street, N.W., Suite 200
Washington, D.C. 20036
FCC - Mail a hard copy to:
Chief, Industry Analysis and Technology Division
Wireline Competition Bureau
Federal Communications Commission
Room 6-A224
445 12th Street, S.W.
Washington, D.C. 20554
FCC SAFE HARBOR PERCENTAGES:
The FCC provides the option of using the following safe harbor percentages for reporting interstate revenues according to the following chart:
|
FCC Safe Harbor percentage |
Associated |
Associated |
VoIP |
64.9% |
305.2, 404.4, 404.5, 414.2 |
115,116,119,120 |
Cellular & Broadband PCS Service |
37.1% |
309, 310, 409, 410 |
115,116,119,120 |
Paging Ser vice |
12% |
309, 310, 409, 410 |
115,116,119,120 |
Analog Specialized Mobile Radio |
1% |
309, 310, 409, 410 |
115,116,119,120 |
Notes:
Itemized wireless toll revenues must be reported on lines 313 and 414.1. The intrastate, interstate and international breakouts of the revenues on these lines must be reported based on actual revenue billed per the jurisdictional nature of the call and not based on the FCC safe harbor rate of 37.1%.
The FCC order (FCC 02-329) released December 13, 2002 also introduced an "all-or-nothing rule." The "all-or-nothing" rule requires a telecommunications company to choose either to report actual revenues or to use the safe harbor percentage for all of its affiliated legal entities per category. The same method must be used by all affiliates.
The FCC order (FCC 06-94) released June 27, 2006 provides further information on raising the wireless safe harbor rate to 37.1% and establishing the universal service contribution obligations for providers of interconnected voice over Internet Protocol (VoIP) service.
REVENUE HELPFUL HINTS:
Form 499-A
- All reporting affiliates or commonly controlled entities must report the identical holding company name on line 106.1 and identical IRS employee identification number (IRS EIN) for the holding company on line 106.2.
- Any charge that is included on a bill in order to recover USF contributions must be reported on line 403. Please note that federal universal service pass-through charges are considered 100% interstate and should be reported on Line 403 in columns (a) and (d).
- Federal subscriber line charges (SLC) and Federal pre-subscribed interexchange carrier charges (PICCs) billed to end-users are considered 100% interstate and should be reported on line 405 in columns (a) and (d).
- Do not report negative amounts in Block 3 or Block 4 (except potentially line 422).
- Revenue that was included on line 420 from companies that have active USAC 499 filer numbers but are not direct contributors should be reported on line 511 in order to be excluded from the contribution base for TRS, NANPA and LNP.
- Line 423 will be used to true-up a company's universal service fund contributions based upon revenues projected in the corresponding FCC Form 499Q filings. For example, the 2009 499A true up will base calculations upon revenues projected in the following 499Q filings: Nov 2007, Feb 2008, May 2008 & Aug 2008. Go to Annual True Up for further information.
Form 499-Q
- Note that Lines 115 and 116 are for reporting historical revenue data.
- Note that Lines 119 and 120 are for reporting projected revenue data.
- Revenue reported on Line 120 should never be greater than Line 119.
- Any charge that is included on a bill in order to recover USF contributions must be included on Lines 116, 119 and 120. Please note that federal universal service pass-through charges are considered 100% interstate and should be reported on Lines 116, 119 and 120 in columns (a) and (b).
- Federal subscriber line charges (SLC) and Federal pre-subscribed interexchange carrier charges (PICCs) billed to end-users are considered 100% interstate and should be reported on Lines 116, 119, and 120 in columns (a) and (b).
- Do not report negative amounts in Block 3.
OTHER HELPFUL HINTS:
- Please include your Filer 499 ID (8XXXXX) on any document sent to the Form 499 Data Collection Agent.
- If there has been any change in the Legal Name or IRS Employer Identification Number of a provider, please send a copy of the W9 form indicating the change to the Form 499 Data Collection Agent either via fax at 202-776-0080 or email at form499@usac.org.
- If there has been Mergers and/or Acquisition activity since the last filing, please explain that change in a letter attached to the filed worksheet and INCLUDE SUPPORTING LEGAL DOCUMENTATION (i.e. Certificate of Merger, Purchase Agreement, Bill of Sale, Articles of Amendment, etc.) for proper account identification and tracking.
- To receive a date-stamped receipt of your filing, please include a self-addressed, STAMPED envelope and a photocopy of the form. This request cannot be processed without these items. Please note that if you file your 499-Q online you will receive a USAC confirmation immediately
- Please check Box 121 on the Form 499-Q and Box 605 on the Form 499-A if you want to request FCC nondisclosure of the data on the Form 499-Q.
- Forms without OFFICER SIGNATURE in ink will be returned as incomplete forms.
The Form 499 Data Collection Staff
is available to help you!
Telephone:
888/641-8722 option #2, then #1
E-Mail:
Form499@usac.org
The Web:
www.usac.org
