Fund Administration
About Fund Administration:
- Fund Adminstration Overview
- How the Universal Service Fund Works
- Purpose of the Universal Service Fund
- Understanding Audits
Fund Administration Tools:
Who Must File
Filing requirements for telecommunications providers.
Sections 54.706, 54.711, and 54.713 of the Federal Communications Commission's (FCC) rules require all telecommunications carriers providing interstate telecommunications services, and certain other providers of interstate telecommunications, such as providers of interstate telecommunications for a fee on a non-common carrier basis, payphone providers that are aggregators, and interconnected Voice-over-Internet Protocol (VoIP) providers to contribute to universal service and file a Telecommunications Reporting Worksheet (Form 499).
Interconnected Voice-over-Internet Protocol Providers
The FCC extended universal service obligations to providers of interconnected VoIP service in an order released June 27, 2006 (FCC 06-94). The Commission defines “interconnected VoIP service” as ”a service that: (1) Enables real-time, two-way voice communications; (2) Requires a broadband connection from the user’s location; (3) Requires Internet protocol-compatible customer premises equipment (CPE); and (4) Permits users generally to receive calls from the public switched telephone network and to terminate calls to the public switched telephone network.” The obligations established by the FCC apply to all VoIP communications made using an interconnected VoIP service, even those that do not involve the PSTN and regardless of how the interconnected VoIP provider facilitates access to and from the PSTN, whether directly or by making arrangements with a third party. The Commission has not yet classified interconnected VoIP services as “telecommunications services” or “information services,” as those terms are defined in the Communications Act of 1934, as amended (47 U.S.C. §§ 151 et seq.).
All telecommunications providers that are required to contribute to universal service must file the Annual Telecommunications Reporting Worksheet (Form 499-A) on an annual basis each April Only non-de minimis companies are required to file the four Quarterly Telecommunications Reporting Worksheets (Form 499-Q) in February, May, August, and November of each year." However, in the absence of any form filing, USAC will estimate revenue for the period in question.
The Form 499-Q is used to assess monthly universal service contribution obligations for the upcoming quarter. The Form 499-A is used to "true up" universal service billings. The data from the form is also shared with the administrators of the Telecommunications Relay Service (TRS), the Local Number Portability fund (LNP), the North American Numbering Plan Administrator fund (NANPA), and the FCC for assessment of other fees and obligations.
If a company is new to the Form 499, it is required to file all prior periods of revenue that have not yet been reported to be compliant with FCC rules. It is not appropriate to only file the most current Form 499 if your company has generated revenue in prior periods.
If you have any questions, please call USAC's Customer Service Center at 1-888-641-8722.
