Contributors

When to File

As general guidance for filing the FCC Forms 499-A/Q (Telecommunications Reporting Worksheets):

  • Forms must be received by USAC on or before the due date to be considered filed on time.
  • USAC will charge late filing penalties when a required form is not filed by the due date.
  • The FCC Form 499-A (annual Telecommunications Reporting Worksheet) reports historical revenue.
    • There is a one year deadline from the original due date for downward revisions; upward revisions are accepted anytime.
  • The FCC Form 499-Q (quarterly Telecommunications Reporting Worksheet) projects the future quarter's revenue.
    • There is a 45-day deadline from the original due date for any revisions.

The filing schedule for the calendar year 2017 is as follows:

Form Name Form Due Date* Late Fee Earned Date Revenue Reported Revision Deadline

499-Q

November 1, 2017

November 30, 2017

1Q projected 2018
3Q revenue 2017

December 15, 2017

499-Q

February 1, 2018

March 2, 2018

2Q projected 2018
4Q revenue 2017

March 19, 2018

499-A

April 2, 2018

May 1, 2018

Prior year: 2017
January - December

April 1, 2019

499-Q

May 1, 2018

May 30, 2018

3Q projected 2018
1Q revenue 2018

June 15, 2018

499-Q

August 1, 2018

August 30, 2018

4Q projected 2018
2Q revenue 2018

September 14, 2018

499-Q

November 1, 2018

November 30, 2018

1Q projected 2019
3Q revenue 2018

December 17, 2018

* When a form due date falls on a weekend or holiday, the form is due the following business day.