About High Cost:

• Overview of the Program
• Overview of the Process
• Site Visits
• Training Events
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• Filing Appeals
• Red Light Status (FCC site)
• Requesting Confidential Information
• Understanding Audits
• Understanding Disaggregation
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• USAC FCC Filings

High Cost Tools:

• Required Forms
• Filing Requirements and Deadlines
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• High Cost Maps IAS
• HCM CLLI Tool
• Wire Center – UNE Zone Mapping
• Disaggregation Maps
• Disaggregation Checklist
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• Disbursement Data Search
• Certification Search
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• Latest News
• Program Compliance - Whistleblower Hotline
• Submitting A Complaint

Step 8: Report Revenue (Form 499)

USAC is the data collection agent for the Federal Communications Commission (FCC)-required forms that report telecommunications revenue.

The Fund Administration page for contributors of USAC's website provides information on revenue reporting requirements.

That section contains information on:

• Who Must File: Who is required to file the forms per FCC rules
• Schedule of Filings: Description of the current form filing schedule
• Revenue Reporting Worksheets: Links to USAC's online filing system, instructions, and other helpful hints for completing the forms
• Revising Revenue Worksheets: Information on how to revise previously filed data and what to expect from USAC upon submitting that data
• Estimated Revenue: Situations in which USAC is required to estimate revenue on behalf of a company
• Late Filing Penalties: Fees assessed for filing the forms after the deadlines

All telecommunications carriers providing international and interstate telecommunications services, providers of interstate telecommunications that offer interstate telecommunications for a fee on a non-common carrier basis, and payphone providers that are aggregators are required to contribute to universal service and file the Telecommunications Reporting Worksheet (Form 499). There is a de minimis exception for carriers expected to contribute less than $10,000 into the Universal Service Fund.