Filing & Managing My 499s

Revising Revenue Worksheets

If a company finds that it has made an error in reporting revenue on an FCC Forms 499-A/Q (Telecommunication Reporting Worksheets), it may submit a revised filing with USAC. The FCC adopted a one-year revision deadline for downward revisions to the FCC Form 499-A and a 45-day revision deadline for all revisions to the FCC Form 499-Q.

How do I Submit Revisions?

Revisions being submitted within the revision window may be filed using E-File. If the system is not accepting revisions for the form, the “Revise” button will be grayed out. Forms filed outside the window must be submitted via hardcopy by mail to USAC:
Universal Service Administrative Company
Form 499 Data Collection Agent
2000 L Street NW, Suite 200
Washington, DC 20036

FCC Form 499-A revisions submitted outside of the revision deadline window that decrease the universal service contribution base will be rejected. All FCC Form 499-Q revisions submitted outside of the revision deadline will be rejected. In both cases, however, USAC will record receipt of the filing to stop continued late filing fees.

USAC will use accepted FCC Forms 499-Q, FCC Forms 499-A, and FCC Forms 457 to recalculate the obligation to the universal service fund, applying a credit for a downward revision and additional billings for an upward revision. Revisions received and accepted by USAC by the 1st of the first month of the new quarter will be processed in that quarter. Revisions received and accepted by USAC after the 1st of the first month of the new quarter will be processed in the following quarter. If you have a USAC balance but are awaiting credits from a pending revision, you are still responsible for keeping your account current. Any invoice not paid in full will be subject to late payment interest and collection activities.

USAC will share accepted FCC Form 499-A data with the Telecommunications Relay Service (TRS), Local Number Portability (LNP), and North American Numbering Plan (NANP) fund administrators, as well as the FCC, as appropriate.

More information on the universal service billing impact of FCC Forms 499-A/Q revisions can be found in the billing procedures section of USAC's website.