

========== PAGE 1 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 1 
 
FCC Form 499-A, November 2025 
Approved by OMB  
OMB Control Number 3060-0855 
Estimated Average Burden Hours Per Response:  13.5 Hours 
 
2026 Telecommunications Reporting Worksheet Instructions 
(FCC Form 499-A) 
 
Table of Contents 
 
I. Introduction ...................................................................................................................................... 2 
II. Contact Information ......................................................................................................................... 3 
III. Filing Requirements and General Instructions................................................................................. 4 
A. Who Must File .................................................................................................................... 4 
1. General Information ............................................................................................... 4 
2. Additional Information Regarding USF Contribution Requirements .................... 5 
a. Exception for USF de minimis telecommunications providers ....................... 6 
b. Exception for government, broadcasters, schools, and libraries ..................... 7 
c. Exception for systems integrators and self-providers ..................................... 7 
d. Filing Exemption for Marketing Agents ......................................................... 8 
B. Which Telecommunications Providers Must Contribute for Which Purposes ................... 8 
C. How to File ....................................................................................................................... 11 
1. No Filing Fee ....................................................................................................... 11 
2. When to File ........................................................................................................ 11 
3. Electronic Filing .................................................................................................. 13 
D. Obligation to File Revisions ............................................................................................. 13 
E. Recordkeeping .................................................................................................................. 14 
F. Compliance ....................................................................................................................... 15 
G. Rounding of Numbers and Negative Numbers ................................................................. 15 
IV. Specific Instructions....................................................................................................................... 15 
A. Block 1:  Filer Identification Information ......................................................................... 15 
B. Block 2:  Contact Information .......................................................................................... 17 
1. Block 2-A:  Regulatory Contact Information ...................................................... 17 
2. Block 2-B:  Agent for Service of Process ............................................................ 18 
3. Block 2-C:  FCC Registration Information .......................................................... 19 
C. Blocks 3 and 4-A:  Filer Revenue Information ................................................................. 20 
1. Filer Identification ............................................................................................... 20 
2. Gross Billed Revenues – General ........................................................................ 20 
3. Apportioning Revenues Among Reporting Categories ....................................... 22 
a. General Information ...................................................................................... 22 
b. Fixed local service revenue categories.......................................................... 23 
c. Mobile service categories .............................................................................. 29 
d. Toll service revenue categories ..................................................................... 30 
e. Other revenue categories ............................................................................... 33 
f. Reporting revenues from bundled offerings .................................................. 35 
g. Notes for carriers that use the USOA ........................................................... 35 
4. Attributing Revenues from Contributing Resellers and from End Users ............ 36 
a. Definition of “Reseller” ................................................................................ 36 
b. Revenues from Entities Exempt from USF Contributions ............................ 37 

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
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c. “Reasonable Expectation” Standard ............................................................. 37 
d. Safe Harbor Procedures for Meeting the “Reasonable Expectation.” ........... 38 
e. Certifications ................................................................................................. 38 
5. Allocating Revenues between the Jurisdictions ................................................... 39 
a. Definitions ..................................................................................................... 39 
b. General Requirements ................................................................................... 39 
c. Services Offered Under Interstate Tariffs ..................................................... 40 
d. Flat-rate Unbundled Network Access Elements ........................................... 40 
e. Mixed-Use Private or WATS Lines .............................................................. 40 
f. Bundled Local and Toll Services ................................................................... 40 
g. Safe Harbors ................................................................................................. 40 
h. Traffic Studies ............................................................................................... 42 
D. Block 4-B:  Total Revenue and Uncollectible Revenue Information ............................... 42 
E. Block 5:  Additional Revenue Breakouts for Non-USF Mechanisms .............................. 44 
F. Block 6:  Certification ....................................................................................................... 45 
V. Calculation of Contributions .......................................................................................................... 48 
VI. Additional Information .................................................................................................................. 49 
A. Reminders ......................................................................................................................... 49 
B. Paperwork Reduction Act Notice ..................................................................................... 50 
 
Table 1:  Which Telecommunications Providers Must Contribute for Which Purposes…………………..  8 
Table 2:  Filing Schedule for One-Time Requirements………………………………………………….. 12 
Table 3:  Filing Schedule for Annual Reporting Requirements…………………………………………...13 
Table 4:  Contribution Bases……………………………………………………………………………… 48 
 
Appendix A:  How to determine if a filer met the universal service de minimis standard for calendar year 
2025……………………………………………………………………………………………………….  52 
Appendix B:  Explanation of categories listed in Line 105……………………………………………… 53 
Appendix C:  Definitions for International Reporting …………………………………………………... 54 
 
File the FCC Form 499-A online at https://forms.universalservice.org    
 
I. INTRODUCTION 
 
The Communications Act of 1934, as amended, requires that the Commission establish mechanisms to 
fund universal service (USF), interstate telecommunications relay services (TRS), the administration of 
the North American Numbering Plan (NANPA), and the shared costs of local number portability 
administration (LNPA).
1  To accomplish these congressionally directed objectives, the Commission 
requires telecommunications carriers and certain other providers of telecommunications (including Voice-
over-Internet-Protocol (VoIP) service providers) to report each year on the Telecommunications 
Reporting Worksheet the revenues they receive from offering service.2  The administrators of each of 
these programs use the revenues reported on this Worksheet to calculate and assess any necessary 
contributions.  The Commission also uses the revenue data reported on this Worksheet to calculate and 
assess Interstate Telecommunications Service Provider (ITSP) regulatory fees.3   
 
1 47 U.S.C. §§ 151, 225, 251, 254, 616. 
2 See 47 CFR §§ 52.17(b), 52.32(b), 54.708, 54.711, 64.604(c)(5)(iii)(A) and (B). 
3 See 47 U.S.C. § 159(a), (b)(1)(A), (g) (authorizing the Commission to collect annual regulatory fees to recover the 
costs of enforcement, policy and rulemaking, user information, and international activities).  

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 3 
 
Although some Telecommunications Reporting Worksheet filers may not need to contribute to each of the 
support and cost recovery mechanisms, all telecommunications carriers and certain additional 
telecommunications providers must file.  These instructions explain which filers must contribute to 
particular mechanisms, but filers should consult the specific rules that govern contributions for each of the 
mechanisms.4  In general, contributions are calculated based on each filer’s end-user telecommunications 
revenue information, as filed in this Worksheet.   
 
By filing this Worksheet, filers may also satisfy their obligations under section 413 of the Act to 
designate an agent in the District of Columbia for service of process5 and their obligations to register with 
the Federal Communications Commission.6 
 
II. CONTACT INFORMATION 
 
 
 
 
 
4 See 47 CFR §§ 52.17 (numbering administration), 52.32 (local number portability), 54.706 (universal service), 
64.604 (TRS). 
5 47 U.S.C. § 413; see 47 CFR § 1.47(h). 
6 47 CFR § 64.1195. 
If you have questions about the Worksheet or the instructions, you may contact: 
 
Universal Service Administrator form499@usac.org 
 (888) 641-8722 
 
If you have questions regarding contribution amounts, billing procedures, or the support and 
cost recovery mechanisms, you may contact: 
 
Universal Service Administrator: form499@usac.org  
 (888) 641-8722 
 
TRS Administrator: trs@rolkaloube.com  
 (717) 585-6605 
 
NANPA Billing and Collection Agent: nanp@welchllp.com  
 (613) 760-4512  
 
Local Number Portability Administrator: 
                                                           NPACBilling@iconnectiv.numberportability.com 
            (844) 560-8050 
   
                                                                                       
 ITSP Regulatory Fees (877) 480-3201 
 
  
      
   
 
     

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
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III. FILING REQUIREMENTS AND GENERAL INSTRUCTIONS 
 
A. WHO MUST FILE 
 
1. GENERAL INFORMATION 
 
With very limited exceptions, all intrastate, interstate, and international providers of telecommunications 
in the United States7 must file this Worksheet.8  In addition to filing this form most filers must contribute 
to the universal service, TRS, NANPA, and LNPA funding mechanisms.  This section provides a short 
summary to assist carriers and service providers in determining whether they must contribute to one or 
more of the mechanisms.  Filers should consult the Commission’s rules and orders to determine whether 
they must contribute to one or more of the mechanisms.   
 
1. Federal Universal Service Fund — Entities that provide interstate telecommunications to the public 
for a fee as well as certain other providers of interstate telecommunications must contribute to the 
universal service support mechanisms.  See 47 CFR § 54.706. 
 
 
7 For this purpose, the United States is defined as the contiguous United States, Alaska, Hawaii, American Samoa, 
Baker Island, Guam, Howland Island, Jarvis Island, Johnston Atoll, Kingman Reef, Midway Island, Navassa Island, 
the Northern Mariana Islands, Palmyra, Puerto Rico, the U.S. Virgin Islands, and Wake Island. 
8 Section 254(d) applies not only to “every telecommunications carrier that provides interstate telecommunications 
services” but also to certain “other provider[s] of interstate telecommunications.”  47 U.S.C. § 254(d) (emphasis 
added).  For more information on these terms, see 47 U.S.C. §§ 153(50), (51); Federal-State Joint Board on 
Universal Service, CC Docket No. 96-45, Report and Order, 12 FCC Rcd 8776 (1997) (Universal Service First 
Report and Order); Universal Service Contribution Methodology et al., WC Docket No. 06-122 et al., Report and 
Order and Notice of Proposed Rulemaking, 21 FCC Rcd 7518 (2006) ( 2006 Contribution Methodology Reform 
Order). 
FCC Form 499-A is a multi-purpose form.  It is used for at least seven purposes: 
 
Annual filing requirements: 
1. Report revenues for purposes of the federal Universal Service Fund (USF); 
2. Report revenues for purposes of the federal Telecommunications Relay Services Fund (TRS);  
3. Report revenues for the administration of the North American Numbering Plan (NANPA); 
4. Report revenues for the shared costs of local number portability administration (LNPA);  
5. Report revenues for calculating and assessing Interstate Telecommunications Service Provider 
(ITSP) regulatory fees;  
 
One-time filing requirements (with obligation to revise if information changes):  
6. Satisfy obligations under section 413 of the Act to designate an agent in the District of 
Columbia for service of process; 
7. Fulfill obligations to register with the Federal Communications Commission under 47 CFR § 
64.1195. 
 
If you are subject to one or more of the above requirements, you must file FCC Form 499-A. 

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
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2. Telecommunications Relay Services — Every common carrier 9 providing telecommunications 
services and every VoIP provider (including interconnected and non-interconnected) must contribute to 
the TRS Fund.  See 47 CFR §§ 64.601(b), 64.604. 
3. Non-Interconnected VoIP Service Providers —  All providers of “non-interconnected VoIP service” 
(as defined in section 64.601(a) of the Commission’s rules) with end-user revenues subject to TRS 
contributions must file this Worksheet in order to register with the Commission and report their revenues 
for purposes of calculating TRS contributions.10  
 
4. North American Numbering Plan Administration — All telecommunications carriers and 
interconnected VoIP providers in the United States shall contribute to meet the costs of establishing 
numbering administration.  See 47 CFR § 52.17. 
 
5. Shared Costs of Local Number Portability — The shared costs of long -term number portability 
attributable to a regional database shall be recovered from all telecommunications carriers and 
interconnected VoIP providers providing service in that region.  See 47 CFR § 52.32. 
 
6. ITSP Regulatory Fees – Congress requires the Commission to assess and collect regulatory fees “to 
recover the costs of …enforcement activities, policy and rulemaking activities, user information services, 
and international activities.”  See 47 CFR § 159(a). 
 
7. Designation of Agent for Service of Process – For more information on this requirement, see the 
instructions for Block 2-B. 
 
8. FCC Registration – For more information on this requirement, see the instructions for Block 2-C.   
 
2.  ADDITIONAL INFORMATION REGARDING USF CONTRIBUTION 
REQUIREMENTS 
 
Entities that provide interstate telecommunications to the public for a fee as well as certain other 
providers of interstate telecommunications must contribute to the universal service support mechanisms.   
 
• The term “telecommunications” refers to the transmission, between or among points specified by 
the user, of information of the user’s choosing, without change in the form or content of the 
information as sent and received.
11   
 
• For the purpose of filing, the term “interstate telecommunications” includes, but is not limited to, 
the following types of services: wireless telephony, including cellular and personal 
communications services (PCS); paging services; dispatch and operator services; mobile radio 
services;
12 access to interexchange service; business data services; wide area telecommunications 
services (WATS); subscriber toll-free and 900 services; message telephone services (MTS); 
 
9 “Common carrier” or “carrier” means “any person engaged as a common carrier for hire, in interstate or foreign 
communication by wire or radio or interstate or foreign radio transmission of energy. . .”  47 U.S.C. § 153(11).   
10 See Contributions to the Telecommunications Relay Services Fund, CG Docket No. 11- 47, Report and Order, 26 
FCC Rcd 14532, 14537, para. 12 (2011) (2011 TRS Contributions Order) (adding definition of “non-interconnected 
VoIP service” to the Commission’s TRS rules at section 64.601(a)).  See 47 C.F.R § 64.601(a). 
11 47 U.S.C. § 153(50). 
12 See Request for Review by Waterway Communication System, LLC and Mobex Network Services, LLC of a 
Decision of the Universal Service Administrator, WC Docket No. 06-122, Order, 23 FCC Rcd 12836 (WCB 2008). 

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
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private line; telex; telegraph; video services; satellite services; resale services; Frame Relay 
services; asynchronous transfer mode (ATM) services; Multi-Protocol Label Switching (MPLS) 
services; audio bridging services;13 and interconnected VoIP services. 
• Note that all incumbent (ILEC) and competitive (CLEC) local exchange carriers provide access 
services and, therefore, provide interstate telecommunications.  No filing exemptions exist for 
data or non-voice services. 
• There is no filing exception for entities that offer services to a narrow or limited class of users.  
Thus filers include: 
 Entities that provide interstate telecommunications to entities other than themselves for a 
fee on a private, contractual basis. 
 Most telecommunications carriers and all interconnected VoIP providers including those 
that qualify for the de minimis exception under the Commission’s universal service 
rules.14 
 Owners of pay telephones, also known as “pay telephone aggregators.” 
• Three types of non-common-carrier telecommunications providers may, under the circumstances 
set forth below, not be required to contribute to USF directly: (a) de minimis telecommunications 
providers; (b) government, broadcasters, schools, and libraries; and (c) systems integrators and 
self-providers. 
a. Exception for USF de minimis telecommunications providers 
Telecommunications providers are not required to contribute directly to the universal service support 
mechanisms for a given year if their contribution for that year is less than $10,000.15   
• Providers that offer telecommunications for a fee exclusively on a non-common carrier basis need 
not file this Worksheet if their contribution to the universal service support mechanisms would be 
de minimis under the universal service rules.  Note that entities providing solely private line 
service may nevertheless be considered common carriers if they offer their services directly to the 
public or to such classes of users as to be effectively available directly to the public.16 
• Telecommunications carriers providing telecommunications services on a common-carriage basis 
and interconnected VoIP providers need not contribute directly to the universal service support 
mechanism if they meet the de minimis standard.17  However, they must file this Worksheet 
because they must contribute to other support mechanisms (TRS, NANPA or LNPA).  See section 
 
13 See Request for Review by InterCall, Inc. of Decision of Universal Service Administrator, CC Docket No. 96-45, 
Order, 23 FCC Rcd 10731, 10737–38, para. 22 (2008) (Intercall Order), petition for reconsideration denied, 
Petitions for Reconsideration and Clarification of the InterCall Order, WC Docket No. 06-122, CC Docket No. 96-
45, Order on Reconsideration, 27 FCC Rcd 898 (2012) (subsequent history omitted). 
14 See 47 CFR § 54.708. 
15 See id.  
16 See 47 U.S.C. § 153(53).   
17  A resale provider may contribute directly to the USF by signing a resale certificate or may be treated as an end 
user by its underlying carrier and therefore may contribute indirectly as a result of USF pass -through charges.  See, 
e.g., section IV.C.4 “Attributing Revenues from Contributing Resellers and From End Users.” 

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
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III.A.1 for information regarding contribution requirements for TRS, NANPA, and LNPA.  Such 
providers need not file an FCC Form 499-Q.18   
Providers who may be de minimis should complete the table contained in Appendix A to determine 
whether they meet the de minimis standard.   
• Use the table in Appendix A to calculate estimated universal service contributions for the period 
January 2025 through December 2025. 
o To complete this table, providers must first complete Block 4 of the Worksheet and enter 
the amounts from Lines 423(d) on Appendix A line 1, and 423(e) on Appendix A line 2.   
• Providers whose estimated contributions to universal service support mechanisms would be less 
than $10,000 are considered de minimis for universal service contribution purposes and will not 
be required to contribute directly to universal service support mechanisms.   
 
b. Exception for government, broadcasters, schools, and libraries 
 
The following non-common-carrier entities are explicitly exempted from contributing directly to the 
universal service support mechanisms and need not file this Worksheet unless they contribute to TRS, 
LNP, or NANPA:
19 
 
• Government entities that purchase telecommunications services in bulk on behalf of themselves, 
such as state networks for schools and libraries. 
 
• Public safety and local governmental entities licensed under Subpart B of Part 90 of the 
Commission’s rules or any entity providing interstate telecommunications exclusively to public 
safety or government entities that do not offer services to others. 
 
• Broadcasters, non-profit schools, non-profit libraries, non-profit colleges, non-profit universities, 
and non-profit health care providers. 
 
c. Exception for systems integrators and self-providers 
 
Systems integrators: Systems integrators that derive less than five percent of their systems integration 
revenues from the resale of telecommunications are not required to file or contribute directly to universal 
service.
20  Systems integrators provide integrated packages of services and products that may include, but 
are not limited to computer capabilities, interstate telecommunications, remote data processing services, 
back-office data processing, management of customer relationships with underlying carriers and vendors, 
 
18 Sections 54.706, 54.711, and 54.713 of the Commission’s rules require all telecommunications carriers providing 
interstate telecommunications services, interconnected VoIP providers that provide interstate telecommunications, 
providers of interstate telecommunications that offer interstate telecommunications for a fee on a non-common carrier 
basis, and payphone providers that are aggregators to contribute to the universal service fund and file a FCC Form 499-
Q on February 1, May 1, August 1, and November 1 each year.  47 CFR §§ 54.706, 54.711, 54.713.  The FCC Form 
499-Q sets forth information that the contributor must submit, so that the Administrator of the universal service support 
mechanisms may calculate and assess contributions.  See Telecommunications Reporting Worksheet, FCC Form 499-Q 
(2026) Instructions for Completing the Quarterly Worksheet for Filing Contributions to Universal Service Support 
Mechanisms, OMB Control Number 3060-0855 (December 2025).  
19 See Universal Service First Report and Order, 12 FCC Rcd at 9187, para. 800. 
20 Note that systems integrators that have contribution obligations to other support mechanisms (TRS, NANPA, or 
LNPA) must file this worksheet.  

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
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provision and maintenance of telecommunications and computer equipment, and help desk functions.21  
However, systems integrators must file this Worksheet if they have contribution obligations to other 
support mechanisms (TRS, NANPA or LNPA).   
 
Self-Providers: Entities that provide telecommunications only to themselves or to commonly-owned 
affiliates need not file.22 
 
d. Filing Exemption for Marketing Agents 
 
Marketing agents, i.e., entities that market services on behalf of a telecommunications provider, are not 
telecommunications providers and are not required to file this Worksheet.  The amounts remitted to or 
retained by the marketing agent are treated as expenses of the underlying provider and may not be 
deducted from the provider’s revenues.  A telecommunications reseller is not a marketing agent and must 
file this Worksheet. 
 
B. WHICH TELECOMMUNICATIONS PROVIDERS MUST CONTRIBUTE FOR 
WHICH PURPOSES 
 
Table 1 summarizes which telecommunications carriers and service providers must directly contribute for 
particular purposes.  This chart is provided for informational purposes only.  It is not intended to be 
exhaustive, nor is it intended to serve as legal guidance or precedent.  Filers are instructed to consult the 
Commission’s rules and orders to determine whether they must contribute to one or more of the 
mechanisms.  See 47 CFR §§ 52.17, 52.32, 54.706, 64.604.  
 
Table 1:  Which Telecommunications Providers Must Contribute Directly for Which Purposes 
 
Type of filer Universal 
Service 
TRS NANPA LNPA 
Non-interconnected VoIP providers with no other 
telecommunications revenues 
 X   
De minimis payphone aggregators that do not also 
have telecommunications carrier revenues 
 X   
Other payphone aggregators that do not also have 
telecommunications carrier revenues 
X X   
De minimis telecommunications providers (including 
audio-bridging service providers) with no 
telecommunications service revenues 
    
 
21 See Federal-State Joint Board on Universal Service; Access Charge Reform, Price Cap Performance Review for 
Local Exchange Carriers, Transport Rate Structure and Pricing, End User Common Line Charge , CC Docket No. 
96-45, Fourth Order on Reconsideration, 13 FCC Rcd 5318, 5471-75 (1997). 
22 See Universal Service First Report and Order, 12 FCC Rcd at 9187, para. 800. 

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
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Other telecommunications providers (including audio-
bridging providers) with no telecommunications 
service revenues 
X    
Telecommunications carriers that provide only 
intrastate service  
 X X X 
Telecommunications carriers that provide services 
only to other universal service contributors 
  X X 
Telecommunications carriers that provide only 
international services 
 X X X 
De minimis interstate telecommunications carriers 
(including satellite carriers and common-carriage 
stand-alone audio-bridging service providers) and de 
minimis interconnected VoIP providers 
 X X X 
All other interstate telecommunications carriers 
(including satellite carriers and common-carriage 
stand-alone audio-bridging service providers) and all 
other interconnected VoIP providers 
X X X X 
 
As shown above, some providers may be exempt from contributing to USF, but nevertheless must file this 
Worksheet because they are required to contribute to TRS, NANPA, or LNPA.  If an entity is not required 
to contribute to any of these support mechanisms, then it is not required to file this Worksheet.   
• For USF purposes, these non-contributors must be treated as end users by their underlying 
carriers and therefore may end up contributing indirectly as a result of USF pass-through 
surcharges.   
• Providers who do not file this Worksheet because they are de minimis for USF contribution 
purposes, and need not file for any other purpose, should retain the table contained in Appendix A 
and documentation of their contribution base revenues for five calendar years after the date each 
Worksheet is due.23   
• Interconnected VoIP providers who are de minimis must file this Worksheet and retain the table 
and documentation of their contribution base revenues for five calendar years after the date each 
Worksheet is due.24  
 
23 See 47 CFR § 54.706(e) (“Any entity required to contribute to the federal universal service support mechanisms 
shall retain, for at least five years from the date of the contribution, all records that may be required to demonstrate 
to auditors that the contributions made were in compliance with the Commission's universal service rules”); 
Comprehensive Review of the Universal Service Fund Management, Administration, and Oversight , WC Docket No. 
05-195, Report and Order, 22 FCC Rcd 16372, 16386–87, para. 27 (2007) (USF Comprehensive Review Order).  
Section § 54.711(a) of the Commission’s rules, 47 CFR § 54.711, also requires contributors to “maintain records and 
documentation to justify information reported in the Telecommunications Reporting Worksheet, including the 
methodology used to determine projections, for three years and shall provide such records and documentation to the 
Commission or the Administrator upon request.”  
24 Id. 

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FILING BY LEGAL ENTITY 
Each legal entity providing interstate telecommunications for a fee or providing interstate interconnected 
VoIP service, including each affiliate or subsidiary of an entity, must separately complete and file a copy 
of the Worksheet, except as provided below.25  Entities with distinct articles of incorporation, articles of 
formation, or similar legal documents are separate legal entities.  Each legal entity, affiliate, and 
subsidiary must identify its ultimate controlling parent or entity, or provide a common identifier for all of 
its affiliated filers on Block 1, Line 106. 
As an alternative to each affiliate filing separately, entities may file on a consolidated basis but must 
certify each year that they meet all of the following conditions:26 
 A single entity oversees the management of all affiliated systems; 
 A single entity sends bills to customers identifying it (or a trade name) as the service 
provider, rather than identifying the individual legal entities; 
 All revenues are posted to a single general ledger;27 
 If separate revenue and expense accounts exist, they are derived from one consolidated set of 
books and the consolidated filing must cover all revenues contained in the consolidated 
books; 
 Customers have a single point of contact; 
 The consolidated filer acknowledges that process served on it would represent process served 
on any or all of the affiliated legal entities; 
 The consolidated filer agrees to document and resolve all slamming complaints that might be 
served on either it or any of the affiliated legal entities;
28 
 The consolidated filer obtains a separate FCC Registration Number (FRN) from those 
assigned to its affiliated legal entities; 
 The consolidated filer acknowledges that its universal service, TRS, LNP, NANPA, and 
regulatory fee obligations will be based on data provided in the consolidated Worksheet 
filings, that it bears the responsibility of satisfying those obligations, and that all legal entities 
covered by the filing are jointly and severally liable for such obligations; and 
 The consolidated filer acknowledges that it: (1) was not insolvent on the date it undertook to 
make payments on a consolidated basis or on the date of actual payments to universal service, 
TRS, LNP, NANPA, and regulatory fees, and did not become insolvent as a result of such 
undertaking or payments; (2) was not left with unreasonably small capital as a result of such 
 
25 See 47 CFR § 64.1195 (outlining the Commission’s registration requirements). 
26 See 1998 Biennial Regulatory Review— Streamlined Contributor Reporting Requirements Associated with 
Administration of Telecommunications Relay Services, North American Numbering Plan, Local Number Portability, 
and Universal Service Support Mechanisms, CC Docket 98-171, Report and Order, 14 FCC Rcd 16602 (1999); 
Federal-State Joint Board on Universal Service et al., CC Docket No. 96-45 et al., Further Notice of Proposed 
Rulemaking and Report and Order, 17 FCC Rcd 3752 (2002). 
27 The FCC Form 499 Filings for the consolidated filer must reflect all revenues in this general ledger.  
28 A Commercial Mobile Radio Service (CMRS) carrier that is not subject to certain slamming regulations is not 
required to certify that it will document and resolve all slamming complaints that might be served on either the filer 
or any of its affiliated legal entities that also are not subject to the slamming regulations. 

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undertaking or payments; and (3) was not left unable to pay debts as they matured as a result 
of such undertaking or payments.29 
This certification should be filed with the Commission’s Data Collection Agent (see address in Table 3) 
and must also include:  
 A list of the legal names of all the legal entities covered by the filing.  See instructions to 
Line 112 regarding the reporting of these legal names on the Worksheet. 
 The FCC Form 499 Filer IDs of all the legal entities covered by the filing 
 The consolidated filer’s FRN 
 For wireless carriers, a list of all radio licenses (call signs) issued to each legal entity covered 
by the filing 
Filers filing on a consolidated basis should be aware that any penalties associated with failure to pay or 
underpayment of any of its obligations will be assessed on the total revenue reported on the consolidated 
basis, rather than on a separate legal entity basis. 
C. HOW TO FILE 
1. NO FILING FEE 
There is no fee to file this form.  
2. WHEN TO FILE 
This section provides the filing schedule and relevant filing addresses.  If a filing date is a holiday (as 
defined in section 1.4(e)(1) of the Commission’s rules), Worksheets are due the next business day.  See 47 
CFR § 1.4(e)(1).   
 
29 For purposes of this certification, the term “insolvent” means either unable to pay debts when due or having 
liabilities greater than assets.  See 11 U.S.C. § 101(32). 

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Table 2:  Filing Schedule for One-Time Requirements 
What to file When to file Where to file 
New telecommunications carriers and other 
telecommunications providers must register with 
the Commission when they begin to provide 
service.30  Registration with the Commission 
includes obtaining an FCC registration number 
(“FRN”) from the Commission registration system 
(“CORES”) and obtaining a Filer ID from USAC’s 
E-File system.  If a new filer had already started 
providing telecommunications services prior to its 
registration with the FCC and obtaining a 499 Filer 
ID from USAC, it must file FCC Forms 499-A for 
all prior applicable years in which it provided 
telecommunications services and/or VoIP. 
 
New carriers and VoIP providers (including 
interconnected and non-interconnected) must 
identify an agent for service of process within the 
District of Columbia. Although alternate agents 
may be included in the filing, a resident D.C. agent 
must be designated.  Carriers that hold international 
section 214 authorizations must designate a U.S. 
citizen or U.S. lawful permanent resident as their 
agent for service of process.    
Upon beginning to 
provide service, but 
no later than 30 
days after 
beginning to 
provide service. 
FCC (to obtain an FRN) 
https://apps.fcc.gov/cores/userLogin.do 
 
USAC (to obtain a 499 Filer ID) 
https://www.usac.org/service-
providers/contributing-to-the-usf/register-for-a-
499-id/ 
 
 
Such information is provided at Page 2, Block 2 
of the FCC Form 499-A.  
Filers must update their registration information, 
including a DC Agent for Service of Process in 
accordance with these instructions to the FCC 
Form 499-A. 
Within one week of 
the contact 
information 
change. 
Filers wishing to update Preparer information, 
headquarter address, billing contact information, 
or DC Agent for Service of Process, can submit 
either an FCC Form 499-A or an FCC Form 
499-Q or, for billing-related matters only, email 
USAC’s billing department.31  Filers wishing to 
update any other information must submit a 
revised FCC Form 499-A.  For more 
information, see https://www.usac.org/service-
providers/contributing-to-the-usf/making-
revisions/ 
 
30 Registration information includes information reported in Blocks 1 and 2 of the Telecommunications Reporting 
Worksheet. 
31 Filers seeking to update limited DC agent information such as an address and/or telephone number change for 
more than twenty registrations at one time may contact USAC and request permission to submit a summary Excel-
styled document containing these changes.  Generally, changing an agent requires submission of an FCC Form 499-
A with the accompanying officer certification.  
 

========== PAGE 13 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 13 
What to file When to file Where to file 
Filers that cease providing telecommunications 
must deactivate their Filer ID with USAC by 
submitting a letter with termination date and 
information on their successor entity to USAC.  
Filers must also update their CORES ID 
information with the Commission 
Within 30 days of 
the date that the 
company ceased 
providing service. 
FCC 
https://apps.fcc.gov/cores/userLogin.do 
 
USAC 
https://www.usac.org/service-
providers/contributing-to-the-usf/manage-your-
499-id/ 
 
Table 3:  Filing Schedule for Annual Reporting Requirements 
What to file When to 
file 
Where to file 
Completed FCC Form 499-A April 1 Data Collection Agent 
https://forms.universalservice.org 
Completed FCC Form 499-Q (universal service 
contributors only) 
February 1 
May 1 
August 1 
November 1 
Data Collection Agent 
c/o Universal Service Administrative Company 
https://forms.universalservice.org 
 
Traffic studies relied on by providers to report interstate 
and/or international revenues on FCC Form 499-A 
 
See section IV.C.5.h for format and content 
requirements for traffic studies 
 
April 1 
 
Data Collection Agent - via Email 
c/o Universal Service Administrative Company 
form499@usac.org 
 
Consolidated filer certification 
 
See section III.B for format and content requirements for 
consolidated filer certification 
April 1 Data Collection Agent - via Email 
c/o Universal Service Administrative Company 
form499@usac.org 
 
Do not send universal service, TRS, NANPA or LNPA contributions with the Worksheet or to any of the 
above listed addresses.  The appropriate administrators will calculate the amount of contribution due and 
send a notification to the billing contact email address identified on Line 208 of the FCC Form 499-A that 
the statement is ready to be viewed in E-File.  See Table 4 for contribution bases used by the USF, TRS, 
NANPA and LNPA administrators to determine contribution obligations. 
3. ELECTRONIC FILING 
Filers capable of accessing the Internet are required to file this form electronically.  For information on 
filing electronically, go to https://www.usac.org/service-providers/contributing-to-the-usf/forms-to-file/.  
Filers may file the consolidated filer certifications and traffic studies by submitting paper copies to: Form 
499 Data Collection Agent c/o USAC, 700 12th Street N.W., Suite 900, Washington, D.C. 20005.  
D. OBLIGATION TO FILE REVISIONS 
Line 612 provides check boxes to show whether the Worksheet is the original April 1 filing for the year, a 
registration form for a new filer, a revised filing with updated registration information, or a revised filing 
with updated revenue data for the year.   
Filers must submit a revised Form 499-A if there is any change in any of the following types of 
information: 
• Filer identification in Block 1 

========== PAGE 14 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 14 
• Regulatory contact information in Block 2-A 
• Agent for service of process in Block 2-B 
• FCC registration information in Block 2-C 
Filers must also submit revised worksheets if they discover an error in their revenue data.   
• Since companies generally close their books for financial purposes by the end of March, such 
filers should base the April filing on closed books.   
• In filing a revised Worksheet, filers should not include routine out-of-period adjustments to 
revenue data unless such adjustments would affect a reported amount by more than ten percent.   
• Filers must submit any revised Worksheet that would result in decreased contributions by 
March 31 of the year after the original filing due date.32 
Filers should not file revised revenue information to reflect mergers, acquisitions, or sales of operating 
units.   
• If a filer that submitted a Form 499-A no longer exists, its successor company is responsible for 
continuing to make assessed contribution or true-up payments, if any, for the funding period and 
must notify the Form 499 Data Collection Agent.   
• If the operations of an entity ceased during the previous calendar year due to an acquisition by or 
merger with a successor, the successor company must submit the acquired entity’s FCC Form 
499-A Worksheet and report all pre-acquisition revenue for that calendar year.  If the successor 
company has E-File access to the account of the acquired entity, it may submit the Worksheet 
electronically, otherwise it may submit a hard copy Worksheet to USAC.  It is the successor 
company’s responsibility to ensure that the revenues for both companies for the previous calendar 
year are accounted for in their entirety on the respective company’s quarterly and annual 
Worksheets.   
• Either the entity that ceased operations or the successor entity may owe additional universal 
service contributions or may be due refunds, depending on how its FCC Form 499-A Worksheet 
compares to previously filed FCC Form 499-Q Worksheets.   
o Such entities are not liable for TRS, LNP, or NANPA contributions for the upcoming 
year.  Check the appropriate boxes on Line 603 and write “Not in business as of filing 
date” on the explanation line. 
E. RECORDKEEPING 
Filers shall maintain records and documentation to justify information reporting on the Worksheet, 
including the methodology used to determine projections and to allocate interstate revenues, for five 
years.33  Additionally, filers must make available all documents and records that pertain to them, 
including those of contractors and consultants working on their behalf, to the Commission’s Office of 
Inspector General, to the Universal Service Administrative Company (USAC), and to auditors upon 
request.
34  Review by the Commission or USAC may cover any existing corporate records, not just those 
 
32 See Federal-State Joint Board on Universal Service et al., CC Docket No. 96-45 et al., Order, 20 FCC Rcd 1012, 
1013, para. 2 (WCB 2004), pet. for recon. and applications for review pending. 
33 See 47 CFR § 54.706(e) (“These records shall include without limitation the following: Financial statements and 
supporting documentation; accounting records; historical customer records; general ledgers; and any other relevant 
documentation.”). 
34 See id.; 47 CFR § 54.711(a). 

========== PAGE 15 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 15 
specifically maintained for these purposes.35  Entities acquiring carrier operations through consolidation, 
merger, etc., must maintain the records of the acquired entity.36 
F. COMPLIANCE 
Failure to file the Worksheet, submit traffic studies (if applicable), submit supporting 
documentation upon request, and pay contributions in a timely fashion may subject entities to the 
enforcement provisions of the Communications Act and any other applicable law.37  In addition, 
entities may be billed by the administrators for reasonable costs, including interest and 
administrative costs that are caused by late, inaccurate, or untruthful filing of the Worksheet or 
overdue contributions.38  Inaccurate or untruthful information contained in the Worksheet may 
lead to prosecution under the criminal provisions of Title 18 of the United States Code.39 
G. ROUNDING OF NUMBERS AND NEGATIVE NUMBERS 
Dollar Amounts. — Reported revenues in Blocks 3, 4, and 5 greater than one thousand dollars may be 
rounded to the nearest thousand dollars.  Dollar amounts may be reported in whole dollars.  For example, 
$2,271,881.93 could be reported at $2,271,882 or $2,272,000, but not $2272 thousand, $2,270,000.00, or 
$2.272 million.  Enter $0 in any line for which the filer had no revenues for the year. 
Negative Numbers. — Filers are directed to provide billed revenues without subtracting any expenses, 
allowances for uncollectibles, or settlement payments and without making out-of-period adjustments.  
Therefore, do not enter negative numbers on any billed revenue lines on the Worksheet.  See instructions 
for Lines 421 and 422 regarding uncollectibles. 
IV. SPECIFIC INSTRUCTIONS 
A. BLOCK 1:  FILER IDENTIFICATION INFORMATION 
Block 1 of the Telecommunications Reporting Worksheet reports identification information. 
Line 101 499 Filer ID 
USAC assigns an FCC Form 499 Filer ID number once a company completes the online registration 
process at https://efile.universalservice.org/ContributorRegistration/V2/.  This number is then used for the 
company to file subsequent FCC Forms 499.  Filer 499 ID numbers can be found at: 
• FCC Form 499 Filer Database (http://apps.fcc.gov/cgb/form499/499a.cfm) 
• Telecommunications Provider Locator (https://www.fcc.gov/encyclopedia/telecommunications-
provider-locator) 
Line 102 Legal Name of Filer 
 
35 See 47 U.S.C. § 218. 
36 See 47 CFR § 42.1. 
37 In addition, pursuant to the Debt Collection Improvement Act of 1996, the Commission shall withhold action on 
applications or other requests for benefits by delinquent debtors and dismiss those applications or other requests if 
the delinquent debt is not paid or satisfactory arrangement for payment is not made.  See 47 CFR § 1.1910; 
Amendment of Parts 0 and 1 of the Commission’s Rules, Implementation of the Debt Collection Improvement Act of 
1996 and Adoption of Rules Governing Applications or Requests for Benefits by Delinquent Debtors , MD Docket 
No. 02-339, 19 FCC Rcd 6540 (2004). 
38 See 47 CFR § 54.713 (universal service); 47 CFR § 64.604(c)(5)(iii)(A) and (B) (TRS); see also 47 CFR § 
52.17(b) (NANPA); 47 CFR § 52.32(c) (LNPA). 
39 See 47 CFR § 54.711. 

========== PAGE 16 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 16 
Enter the legal name of the filer as it appears on articles of incorporation or articles of formation and other 
legal documents.  Each legal entity must file a separate Worksheet unless affiliated entities are filing on a 
consolidated basis.  See section III.B. 
Line 103 IRS Employer Identification Number 
Enter the Internal Revenue Service (IRS) employer identification number (EIN) for the filer, which 
should be the same EIN that the company uses to file any federal taxes, if the filer offers services subject 
to such taxes.   
• Do not use individual social security numbers for the federal EIN.   
• If a filer lacks an EIN (i.e. has no taxpayer identification number to provide other than an 
individual social security number), it should contact USAC (see section II for contact 
information) so that it can be assigned an alternative identification number.   
• Consolidated filers must provide the EIN of the holding company. 
Line 104 Doing Business As Name 
Enter the principal name under which the filer conducts telecommunications activities, typically the name 
that appears on customer bills or the name used when service representatives answer customer inquiries. 
Line 105 Telecommunications Activities of Filer 
Mark the boxes that describe the telecommunications activity or activities of the filer.  If more than one is 
appropriate, label the activities in order of importance to the filer’s business.  Enter a 1 in the box that is 
the most important activity, a 2 in the next most important, etc., but select no more than 5 categories.  An 
explanation of the categories appears in Appendix B.
 
Line 106 Affiliated Filers/ Holding Company Information 
Enter a common identifier for all affiliated filers (the “Affiliated Filers Name”).  This is typically the 
name of the filer’s holding company or controlling entity, if any.  Amongst a large group of affiliates, this 
may be the name of the predominant commonly owned or controlled entity.  All reporting affiliates or 
commonly owned entities should have the same Affiliated Filers Name and IRS employer identification 
number appearing on Line 106.1 and 106.2 respectively.  For those entities also required to submit 
information to the Broadband Data Collection (BDC) system, use the same single name that is used in the 
FCC Form 477 and/or the BDC broadband deployment submissions to indicate common ownership or 
control.40   
• Unless otherwise specifically provided, an affiliate is a “person that (directly or indirectly) owns 
or controls, is owned or controlled by, or is under common ownership or control with, another 
person.”41  For this purpose, the term ‘owns’ means “to own an equity interest (or the equivalent 
thereof) of more than 10 percent.”42 
• If the filer has no affiliates, check the appropriate box on Line 106. 
Line 107 FCC Registration Number 
 
40 The Commission adopted an Order ending the collection of broadband deployment data through the FCC Form 
477 in December 2022.  See Establishing the Digital Opportunity Data Collection; Modernizing the FCC Form 477 
Data Program, WC Docket No. 19-195 et al., Report and Order, 37 FCC Rcd 14957, 14960-61, paras. 10-11 (2022).  
Pursuant to the Order, the Commission continues to collect broadband and voice subscription data using the FCC 
Form 477, but filers submit such data solely through the BDC system.  Id. at para. 13. 
41 See 47 U.S.C. § 153(2). 
42 Id. 

========== PAGE 17 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 17 
Enter the FCC Registration Number (FRN) of the filer.  The FRN is a ten-digit number that includes a 
check-digit and is used to identify an entity within all Commission Licensing/Filing systems and the 
Commission’s Revenue Accounting Management Information System (RAMIS).  The number is assigned 
by the Commission Registration System (CORES).  For more information, see 
https://apps.fcc.gov/cores/userLogin.do. 
Line 108 Management Company 
Enter the name of the management company if the filer is managed by an entity other than itself.  If the 
filer and one or more telecommunications provider(s) are commonly managed, then each should show the 
same management company on Line 108.  Filers need not be affiliated to have a common management 
company.  The management company would typically be the point of contact for the administrators of the 
support mechanisms. 
 
Line 109 Mailing Address of Corporate Headquarters 
Enter the complete mailing address of the corporate headquarters of the filer. 
Lines 110-111 Business Address/ Telephone Number for Customer Inquiries and 
Complaints 
Line 110. — Enter a business address for the filer that could be used either for customer inquiries or that 
parties could use to contact the filer in order to resolve complaints.  Check the box if this address is the 
same as the mailing address of the corporate headquarters on Line 109. 
Line 111. — Enter a telephone number that can be used to resolve customer complaints, for customer 
service, or for billing inquiries, such as a customer toll-free number.
 
Line 112 Trade Names 
Enter all names that the filer used in the past three years for providing telecommunications.   
• Enter all names by which the filer would be known to customers, government bodies, creditors, 
the press, etc.   
• Consolidated filers should provide all names used by all telecommunications affiliates covered by 
the filing.   
• The list must include the filer’s billing agents if those parties, rather than the filer, are identified 
on customer bills. 
• The list should also include names of predecessor companies that would have contributed to 
universal service, TRS, NANP, or LNP or filed a Telecommunications Reporting Worksheet in 
the prior year.  In such cases, include the prior Filer 499 ID as part of the name, as this 
information will be used by the administrators in instances where other information indicates that 
a non-filer might exist and also to ensure that entities are not billed improperly for predecessor 
companies that no longer exist.  
 
• If there is insufficient space to enter all names, contact USAC. 
B.  BLOCK 2:  CONTACT INFORMATION 
Block 2 of the Telecommunications Reporting Worksheet reports contact information for regulatory and 
billing purposes. 
1. BLOCK 2-A:  REGULATORY CONTACT INFORMATION 
Line 201  499 Filer ID 

========== PAGE 18 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 18 
Enter the Filer 499 ID from Line 101. 
Line 202  Legal Name of Filer 
Enter the legal name of the filer from Line 102. 
Line 203-206  Person Who Completed This Worksheet/ Contact Information 
Enter the name and telephone number of the person who filled out the FCC Form 499.  An email address 
is also required and will not be publicly released.  This person should be able to provide clarifications or 
additional information and, if necessary, serve as the first point of contact if either the Commission or an 
administrator should choose to verify or audit information provided in the Worksheet. 
Line 207  Corporate Office to Which Correspondence Should Be Sent  
Enter the contact person name, office name, and mailing address of a corporate office to which 
correspondence regarding this Worksheet should be sent.  An email address is also required and will not 
be publicly released.  USAC does NOT send Worksheets to this address; all Worksheets must be filed 
using USAC’s electronic filing system.  Failure to receive a Worksheet from an administrator or the FCC 
does not relieve the filer from its obligation to file in a timely fashion.
 
Line 208  Billing Contact Information 
Line 208 — Enter a billing contact person name, address, and email address for administrators to send 
billing information for contributions to the Universal Service Fund.  The email address will not be 
publicly released.  Notifications of issued invoices for USF contributions, which may be viewed in E-File, 
will be sent to the email address specified.  Information on establishing electronic fund transfer and bills 
TRS, NANPA, or LNPA contributions will be sent to this address unless other arrangements are made via 
written request.  
 
Line 208.1 — An FCC ITSP regulatory fee bill, if due, will be sent to the email address specified on Line 
208.1.  FCC inquiries regarding ITSP regulatory fees will also be sent to this email address.  Carrier 
questions regarding ITSP regulatory fee bills should be directed to the FCC Financial Operations Help 
Desk, 877-480-3201.
 
Although a filer may or may not use the same contact information for Lines 207 and 208, it is the filer’s 
responsibility to ensure that accurate information is provided on both lines.  A filer will be responsible for 
any late fees, interest or penalties incurred as a result of its failure to provide accurate contact information 
on this form.   
 
2. BLOCK 2-B:  AGENT FOR SERVICE OF PROCESS 
Section 413 of the Act requires each common carrier “to designate in writing an agent in the District of 
Columbia” upon whom all notices, process, orders, and decisions made by the Commission may be 
served on behalf of that carrier in any proceeding pending before the Commission.  The Commission has 
also extended this requirement to interconnected and non-interconnected VoIP providers.
43  Carriers that 
hold international section 214 authorizations must designate a U.S. citizen or U.S. lawful permanent 
resident as their agent for service of process.44 
Lines 209-218 Agent for Service of Process 
 
43 47 U.S.C. § 413; see 47 CFR § 1.47(h) (interconnected VoIP providers); Contributions to the Telecommunications 
Relay Services Fund, CG Docket No. 11-47, Report and Order, 26 FCC Rcd 14352, 14542, para. 21 (2011) (non-
interconnected VoIP providers). 
44 47 U.S.C. § 413; see 47 CFR § 1.47(h); Process Reform for Executive Branch Review of Certain FCC 
Applications and Petitions Involving Foreign Ownership, IB Docket No. 16-155, Report and Order, 35 FCC Rcd 
10927, 10951-52, paras. 68-69 (2020). 

========== PAGE 19 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 19 
Carriers, interconnected VoIP providers, and non-interconnected VoIP providers must enter the company 
name, contact person name, business address, email address, telephone or voicemail number for their 
designated D.C. Agent. 
Carriers, interconnected VoIP providers, and non-interconnected VoIP providers must designate a single 
agent for service of process in D.C. for all Commission business.  Service of any notice, process, orders, 
decisions, and requirements of the Commission may be made upon the filer by leaving a copy thereof 
with this designated agent during normal business hours at the agent’s office or other usual place of 
residence.
 
In addition to this information, the filer may elect to provide a local or alternate agent for service of 
process located outside D.C.  Filers other than carriers, interconnected VoIP providers, and non-
interconnected VoIP providers need only report one agent for service of process, whether located inside 
D.C. or otherwise.  Although the FCC Form 499-A permits carriers, interconnected VoIP providers, and 
non-interconnected VoIP providers to designate a preferred alternate or local agents for service of 
process, each designated agent for a particular carrier, interconnected VoIP provider or non-
interconnected VoIP provider must accept service for all purposes relating to Commission business.  A 
carrier, interconnected VoIP provider or non-interconnected VoIP provider may not limit a designated 
agent’s ability to accept service on behalf of the carrier, interconnected VoIP provider or non-
interconnected VoIP provider by subject matter, jurisdiction, affiliate or any other grounds.  The 
Commission may assume that the local or alternate agent is the filer’s preferred destination for all service 
of process.
 
New carriers and VoIP providers (including interconnected and non-interconnected) must identify an 
agent for service of process, must register with the FCC within 30 days of providing service, and all 
carriers or VoIP providers (including interconnected and non-interconnected) must notify USAC within 
one week if the contact information changes for their D.C. Agent.  See Table 2 for more information.  
3. BLOCK 2-C:  FCC REGISTRATION INFORMATION 
New telecommunications carriers and other telecommunications providers must register with the 
Commission when they begin to provide service.  Carriers and other telecommunications providers must 
update registration information within one week of a material change.  Registration information includes 
information reported in Blocks 1 and 2 of the Telecommunications Reporting Worksheet. 
Lines 219-226 FCC Registration Information 
As explained above, virtually all carriers filing the FCC Form 499 are considered to be interstate carriers.  
They, along with interconnected and non-interconnected VoIP providers, must provide the names and 
business addresses of their Chief Executive Officer, Chairman, and President. 
Refer to the following list for instructions for different types of providers: 
• If the filer does not have one or more of these officers, then names should be supplied for the 
three most senior-level officers of the filer 
• If the same person occupies more than one position, then names should be supplied for the three 
most senior-level officers of the filer 
• If the filer is a sole proprietorship, list only one name 
• If the filer is a partnership, list the managing partner on Line 221 
• If the filer is owned by two partners, list the second partner on Line 223 
• If there are three or more partners, list information for the managing partner and the two other 
partners with the greatest financial interest in the partnership
 

========== PAGE 20 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 20 
For purposes of this filing, an officer is an occupant of a position listed in the article of incorporation, 
articles of formation, or other similar legal document. 
Line 227 Jurisdictions in Which Filer Provided/ Will Provide Service 
Check those jurisdictions where the filer provided telecommunications service or interconnected VoIP 
service in the past 15 months, and any additional jurisdictions in which the filer expects to provide such 
services in the next 12 months.  Identify jurisdictions where customers physically obtain service, and for 
switched services, identify jurisdictions where customers can originate calls.  For services where the 
called party pays, however, also identify jurisdictions where calls terminate.
45  For example, an operator 
service provider that handled inmate calls originating in New Jersey and terminating collect in New 
Jersey, New York, and Pennsylvania would identify those three states as jurisdictions served. 
Line 228 Year and Month that Filer First Provided/ Will Provide Service 
Enter the year and month that the filer first provided telecommunications or interconnected VoIP service.  
If not yet providing either type of service, then the filer should indicate the year and month it expects to 
begin operations.  If operations began prior to January 1, 1999, the filer may so indicate by using the 
check box rather than entering the specific date.
  
C. BLOCKS 3 AND 4-A:  FILER REVENUE INFORMATION 
Blocks 3 and 4-A of the Telecommunications Reporting Worksheet report revenue information for 
calendar year 2025. 
For most filers, completing Lines 303–314 and 403–418 is a three-step process.   
First, the filer must assign its gross billed revenues to reporting categories (generally, the rows on 
Form 499-A), which includes allocating revenues from bundled services between their 
telecommunications and non-telecommunications components.  See Section IV.C.2. 
Second, the filer must attribute telecommunications revenues derived from sales to contributing 
resellers (Block 3 on Form 499-A) or from sales to end users (Block 4 on Form 499-A).  See 
Section IV.C.4. 
Third, the filer must apportion its telecommunications revenues between the intrastate, interstate, 
and international jurisdictions (generally, the columns on the FCC Form 499-A).  See Section 
IV.C.5. 
1. FILER IDENTIFICATION 
Line 301  
Line 401 
499 Filer ID 
Enter the Filer 499 ID from Line 101. 
Line 302  
Line 402 
Legal Name of Filer 
Enter the legal name of the filer from Line 102. 
2. GROSS BILLED REVENUES – GENERAL 
Report gross billed revenues as directed.   
• Note on Gross Earned Revenues Reporting. — Filers that maintain records in accordance with 
Generally Accepted Accounting Principles and that record revenues when earned instead of when 
 
45 Both parties to a collect call are “consumers.”  47 C.F.R § 64.708; see 47 C.F.R § 64.710(b)(1). 

========== PAGE 21 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 21 
billed, may use earned revenues to represent billed revenues as long as they do so consistently 
from reporting period to reporting period.  These revenues should not include amounts that 
cannot be billed to customers. Filers using earned revenues to represent billed revenues need not 
impute earned revenue for redeemed credits if no earned revenue is recorded when credits are 
redeemed.  To the extent that earned revenues are net of any uncollectible amounts, these 
uncollectible amounts must not be included on Line 421 or Line 422. 
Gross billed revenues include: 
• Revenues from all sources, including non-regulated telecommunications offerings, information 
services, and other non-telecommunications services.   
• Total revenues billed to customers during the filing period with no allowances for uncollectibles, 
settlements, or out-of-period adjustments.   
• Gross billed revenues include: 
 Account set-up 
 Connection 
 Service restoration 
 Termination 
 Revenues derived from the activation and provision of interstate, international, and intrastate 
telecommunications and non-telecommunications services 
 Collection overages and unclaimed refunds for telecommunications and telecommunications 
services when not subject to escheats 
 Surcharges on telecommunications services or interconnected VoIP services that are billed to 
the customer and either retained by the filer or remitted to a non-government third party under 
contract 
 Any other non-recurring charges.   
 
These charges should be reported on the same line that the filer reports any associated recurring 
revenue.   
 
Gross billed revenues do NOT include: 
• Deposits  
• Amounts that cannot be billed to customers and may be distinct from booked revenues 
• Taxes  
• Surcharges that are not recorded on the company books as revenues and are remitted to 
government bodies 
• BUT any charge on a customer bill represented to recover or collect contributions to federal 
and state universal service support mechanisms must be shown separately on Line 403. 
Special cases: 
• National Exchange Carrier Association (NECA) pool companies should report the actual gross 
billed revenues (CABS Revenues) reported to the NECA pool and not settlement revenues 
received from the pool.   
• Entities making consolidated filings must include in their FCC Form 499 Filings all revenue on 
the consolidated books of account.   

========== PAGE 22 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 22 
• Credits should not be deducted from billed revenues when the credit is issued.  Instead, filers 
should include redeemed credits with uncollectible amounts reported on Line 421 and Line 422. 
• Mergers and acquisitions: When two filers merge, the successor company should submit the 
acquired entity’s Form 499-A Worksheet and record all pre-acquisition revenue for that calendar 
year.  The successor company should report total post-acquisition revenues for the reporting 
period on its own FCC Form 499-A.  If the entities maintain separate corporate identities and 
both continue to operate, each filer should continue to report its revenue separately.  
• International Services: For international services, gross billed revenues consist of gross revenues 
billed by U.S. telecommunications providers with no allowances for settlement or settlement-like 
payments.  International settlement and settlement-like receipts for foreign-billed service should 
not be included in U.S. telecommunications revenues, but should be reported on Line 418.46  Note 
that if the filer receives the foreign-bound traffic in the United States, then it is providing ordinary 
international service from the United States to a foreign point; receipts from the originating 
carrier should be reported as revenue on Line 414.   
o Revenue from circuits within the United States that connect a customer to an 
international circuit should be reported as interstate.  Revenue from circuits that connect 
two foreign points should be reported on Line 418.  
o Reporting of international revenues should be consistent with the definitions provided in 
Appendix C below.47 
3. APPORTIONING REVENUES AMONG REPORTING CATEGORIES  
a. General Information 
Good-faith estimates  
If revenue category breakout cannot be determined directly from corporate books of account or 
subsidiary records, filers may provide on the Worksheet a good-faith estimate of the breakout.   
• Good-faith estimates should be based on information that is current for the filing period.   
• Filers should maintain documentation for good-faith estimates and entities may not simply 
report all revenues on one of the “other revenue” lines. 
Column (a) required 
Filers with any revenues for Lines 303–314 and 403–420 may not omit the dollar amounts from 
column (a), even if all of the revenues are for interstate or international services. 
Block 3 vs. Block 4 revenues 
Filers may report revenues from contributing resellers (i.e., universal service contributors) on Lines 
303 through 314 and must report all other revenues on Lines 403 through 418.  See Section IV.C.4 for 
additional information on reporting revenues from resellers.  
• In many cases, the line-item categories are duplicated in Block 3 and Block 4.   
 
46 For example, if a filer receives payment from a foreign carrier for traffic that the filer receives outside of the 
United States, brings into the United States, and then reoriginates and carries to a foreign point, the filer would not 
include those settlement-like payments as revenues on Line 414 of the FCC Form 499-A.  Instead, those amounts 
would be reported on Line 418. 
47 The definitions in Appendix C were derived from the 2016 Filing Manual for Section 43.62 Annual Reports, 
consistent with past FCC Form 499 filing requirements.  

========== PAGE 23 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 23 
• Intercarrier compensation and universal service support: The following categories of 
revenues are not end-user revenue and are reported in Block 3.  For these revenue items, the 
filer is not required to retain Filer 499 ID information or verify that the customer is a reseller.  
 
Category of Revenue Report on  
Per-minute switched access charges and 
reciprocal compensation 
Line 304 
Revenues received from carriers as 
payphone compensation for originating 
toll calls 
Line 306 
Charges for physical collocation of 
equipment pursuant to 47 U.S.C. § 
251(c)(6) 
Line 307 
Revenues that filers receive as universal 
service and other similar support from 
either states or the federal government 
Line 308 
Revenues received from another U.S. 
carrier for roaming service provided to 
customers of that carrier 
Line 309 
 
• Carriers required to use the USOA: Carriers that are required to use the Uniform System of 
Accounts (USOA) prescribed in Part 32 of the Commission’s rules should base their 
responses on their USOA account data and supplemental records, dividing revenues into 
those received from universal service contributors and those received from end users and 
other non-contributors.48   
• Certain international switched service revenues:  An underlying carrier also may include as 
carrier’s carrier revenues any international switched service revenues received from another 
U.S. reselling carrier where that reselling carrier is using the underlying carrier’s service to 
reoriginate the foreign-billed traffic of a foreign telephone operator.  In this case, the reselling 
carrier must certify to the underlying carrier that it is using the resold international switched 
service to handle traffic that both originates and terminates in foreign points.   
All filers should report revenues based on the following descriptions. 
b. Fixed local service revenue categories 
Fixed local services connect a specific point to one or more other points.  These services can be provided 
using either wireline, fixed wireless, or interconnected VoIP technologies and can be used for local 
exchange service, private communications, or access to toll services. 
Line 303 (Carrier’s carrier) 
Line 404 (End user) 
Monthly service, local calling including message and local toll 
charges, connection charges, vertical features, and other local 
exchange services  
 
 
48 See section IV.C.4. 

========== PAGE 24 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 24 
Lines 303 and 404 should include the basic local service revenues, except for: 
• local private line revenues (reported on Lines 305 and 406);  
• business data services revenues (reported on Lines 305 and 406); 
• revenues from providing mobile or cellular services (reported on lines 309, 409, and 410); 
• subscriber line charges levied under a tariff filed by the filer or placed on customer bills as a pass-
through of underlying carrier subscriber line charges (reported on line 405). 
Lines 303 and 404 should include charges for: 
• optional extended area service; 
• dialing features; 
• local directory assistance; 
• added exchange services such as automatic number identification (ANI) or teleconferencing;  
• LNP surcharges; 
o Revenues from federally tariffed LNP surcharges should be reported on Line 404, and 
should be identified as interstate revenues.  
• connection charges;  
• charges for connecting with mobile service; and  
• local exchange revenue settlements.   
Interconnected VoIP providers not reporting based on the safe harbor that bundle fixed local exchange 
service with interstate toll services at a unitary price must determine the appropriate portion of revenues 
to allocate to interstate and international toll service, in a manner that is consistent with their supporting 
books of account and records. 
Filers should break out Line 303/404 revenues as follows: 
Carrier’s Carrier Revenue  
Line 303.1 Revenues for services provided to carriers as unbundled network 
elements (UNEs). 
Line 303.2 Revenues for services provided to carriers under tariffs or 
arrangements other than unbundled network elements (for example, 
resale).  Line 303.2 should also include Presubscribed Interexchange 
Carrier Charge (PICC) charges levied on carriers. 
End-User Revenue  
Line 404.1 Local service portion of revenues from local exchange service plans 
(other than interconnected VoIP plans) that include interstate calling 
as part of the flat monthly fee. 
Line 404.2 Toll portion of revenues from local exchange service plans (other than 
interconnected VoIP plans) that include interstate calling as part of the 
flat monthly fee.  (Note: if the revenue from the toll portion of such 

========== PAGE 25 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 25 
service is attributed to an affiliate, that affiliate must report such 
revenues on Line 404.2, not on Line 414). 
Line 404.3 Revenues from local exchange services plans (other than 
interconnected VoIP plans) that do not include interstate calling. 
Line 404.4 Revenues from local service provided via interconnected VoIP service 
offered in conjunction with a broadband connection. 
Line 404.5 Revenues from local service provided via interconnected VoIP service 
offered independent of the broadband connection.49 
 
Line 404 should not include subscriber line charges levied under a tariff filed by the filer or placed on 
customer bills as a pass-through of underlying carrier subscriber line charges.  Filers should instead report 
such revenues on line 405.  Note that federal subscriber line charges typically represent the interstate 
portion of fixed local exchange service; these amounts are separate from toll revenues and correspond to 
the revenues received by incumbent telephone companies to recover part of the cost of networks that 
allow customers to originate and terminate interstate calls.  Incumbent LEC filers without subscriber line 
charge revenue must identify the interstate portion of fixed local exchange service revenues in column (d) 
of the appropriate line 404.1–404.5.
50  Line 404.1–404.5 should, however, include revenues from 
federally tariffed LNP surcharges, which should be identified as interstate revenues.   
 
Line 304  Per–minute charges for originating or terminating calls 
 
This line includes: 
o Per–minute charges for originating or terminating calls, including charges related to originating 
or terminating VoIP-PSTN traffic.51   
o Revenues to the local exchange carrier for messages between a cellular customer and another 
station within the mobile service area. 
o Any other gross charges to other carriers for the origination or termination of toll or non-toll 
traffic. 
o Direct trunk transport, port charges, mileage charges and rearrangement charges that are normally 
treated as access charge revenues.52   
Do not deduct or net payments to carriers for origination or termination of traffic on their networks. 
 
49 Bundled offerings include those offered directly by the filer and those offered by the filer through an affiliate.  
50 See Universal Service Contribution Methodology; Request for Review of Decision of the Universal Service 
Administrator by Mark Twain Telephone Company, WC Docket Nos. 10-90, 06-122, Order, 37 FCC Rcd 8313, 
8321, para. 18 & n.62 (WCB 2022). 
51 See Connect America Fund et al., WC Docket No. 10-90 et al., Report and Order and Further Notice of Proposed 
Rulemaking, 26 FCC Rcd 17663, 18005-08, paras. 940-42 (2011) (USF/ICC Transformation Order), aff’d sub nom. 
In re: FCC 11-161, 753 F.3d 1015 (10th Cir.  2014) (setting forth default intercarrier compensation rates for VoIP-
PSTN traffic); Connect America Fund et al., WC Docket No. 10-90 et al., Second Order on Reconsideration, 27 
FCC Rcd 4648, 4659-4663, paras. 30-35 (2012) (the Commission allowed local exchange carriers (LECs) to tariff 
default rates equal to their intrastate originating access rates for originating intrastate toll VoIP traffic until June 30, 
2014, after which time LECs are to tariff default rates for such traffic equal to their interstate originating access 
rates). 
52 47 CFR Part 69. 

========== PAGE 26 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 26 
This line does not include: 
o International settlement or settlement-like receipts or transiting fees from international toll 
services.   
Filers should break out Line 304 revenues as follows: 
Line 304.1 Revenues for originating and terminating minutes provided under 
state or federal access tariffs. 
Line 304.2 Revenues for originating and terminating minutes provided as 
unbundled network elements or other contract arrangements. 
 
Line 405  Tariffed subscriber line charges, Access Recovery Charges, and 
PICC charges levied by a local exchange carrier on a no-PIC 
customer 
 
Line 405 should include charges to end users specified in access tariffs, such as tariffed subscriber line 
charges (SLCs), Access Recovery Charges (ARCs),53 and Primary Interexchange Carrier Charges 
(PICCs) levied by a local exchange carrier on customers that are not presubscribed to an interexchange 
carrier (i.e., a no-PIC customer).  Note that federal SLCs are separate from toll revenues.   
Line 405 should not include charges to end users for business data services (which are reported on Line 
406).   
The Commission does not regulate how non-incumbent LECs recover the costs of the local loop, nor does 
it require non-incumbents to assess a non-traffic sensitive charge for the costs of providing interstate or 
interstate access service from their customers through a separately stated end user charge.  To the extent 
non-incumbent contributors choose to assess a separately stated charge for the interstate portion of fixed 
local exchange service or interstate exchange access, they should report such revenues on Line 405 and 
allocate those revenues to the interstate jurisdiction, for USF contribution reporting purposes, in a manner 
that is consistent with their supporting books of account and records.54   
Telecommunications providers that do not have SLC, ARC or PICC tariffs on file with the Commission 
or with a state utility commission, that are not reselling such tariffed charges, or that do not have 
separately stated charges for the interstate portion of fixed local exchange service or interstate exchange 
access should report $0 on Line 405.  
 
Line 305 (Carrier’s Carrier) 
Line 406 (End User) 
Local Private Line and Business Data Service 
Line 406 should include: 
o Revenues from providing local services that involve dedicated circuits, private switching 
arrangements, digital subscriber lines, and/or predefined transmission paths, including those 
 
53 The Commission allowed incumbent LECs to assess an ARC on certain wireline telephone customers, a rule 
adopted as part of comprehensive intercarrier compensation reform.  See USF/ICC Transformation Order , 26 FCC 
Rcd at 17956-17961, 17987-17994, paras. 847-853, 905-916.  The ARC is tariffed separately from the SLC; 
however, the Commission permitted carriers to combine the ARC and SLC as a single line item on a customer bill.  
Id., 26 FCC Rcd at 17958, para. 852.  For purposes of reporting revenues on Line 405, incumbent LECs should 
include all revenues collected from ARCs. 
54 For example, to the extent that a contributor’s tariff filing (or equivalent) indicates that a non-traffic sensitive 
charge is for interstate access, then revenues for such charge (or a portion thereof) must be allocated to interstate 
revenues for USF reporting purposes. 

========== PAGE 27 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 27 
services that provide dedicated point-to-point transmission of data at certain guaranteed speeds and 
service levels using high-capacity connections.  
o Revenues from special access lines resold to end users unless the service is bundled with and 
charged as part of a toll service, in which case the revenues should be reported on the appropriate 
toll service line.   
o Revenues from offering dedicated capacity between specified points even if the service is 
provided over local area switched, multi-protocol label switching (MPLS), asynchronous transfer 
mode (ATM), or frame relay networks.   
o Revenue from broadband transmission service, including consumer broadband-only loop service, 
voluntarily provided on a common carrier basis to providers of retail broadband Internet access 
except as set forth below.  This provision does not include revenue from broadband transmission 
service offered on a common-carrier basis by rate-of-return carriers that are exempt from the 
contribution obligations on those services pursuant to Commission order.55 
o Filers should report on Line 406 revenues derived from the sale of special access service on a 
common carrier basis to providers of retail broadband Internet access service.56 
o All other revenues from local private line service and business data service billed to end users 
must be reported on Line 406.   
o Mixed-use private or WATS lines:  If over ten percent of the traffic carried over a private or 
WATS line is interstate, then the revenues and costs generated by the entire line are classified as 
interstate and must be reported.57   
Line 418 should include: 
• Revenues from the provision of broadband transmission service offered on a non-common-
carrier basis to providers of broadband Internet access or 
• Revenues from the provision of broadband transmission service offered on a common-carrier 
basis by rate-of-return carriers that are exempt from contribution obligations on those services 
pursuant to Commission order.58 
 
Amounts reported on Line 305 should be divided between: 
Line 305.1 Revenues for service provided to contributing resellers for resale as 
telecommunications. 
 
55 See Petition of NTCA – The Rural Broadband Association and the United States Telecom Association for 
Forbearance Pursuant to 47 U.S.C. § 160(c) from the Application of Contribution Obligations on Broadband 
Internet Access Transmission Services, WC Docket No. 17-206, Order, 33 FCC Rcd 5712 (2018) (Rate-of-Return 
Forbearance Order). 
56 See Universal Contribution Methodology, Application for Review of Decision of the Wireline Competition Bureau 
filed by Global Crossing Bandwidth, Inc., et al., WC Docket No. 06-122, Order, 27 FCC Rcd 13780, 13797, para. 
39 n.109 (2012) (2012 Wholesaler-Reseller Clarification Order); Appropriate Framework for Broadband Access to 
the Internet over Wireline Facilities et al., GN Docket No. 00-185, CC Docket No. 02-33 et al., CS Docket No. 02-
52, Policy Statement, 20 FCC Rcd 14986, 14915-16, paras. 112-113 & n.357 (2005); 2006 Contribution 
Methodology Reform Order, 21 FCC Rcd at 7549, para. 62 n.206.   
57 See Universal Service First Report and Order, 12 FCC Rcd at 9173, para. 778 (citing 47 CFR § 36.154(a)). 
58 Rate-of-Return Forbearance Order, 33 FCC Rcd at 5713, para. 4.  

========== PAGE 28 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 28 
Line 305.2 Revenues for service provided to contributing resellers for resale as 
interconnected VoIP.  Revenue should not include interconnected 
VoIP service provided by the Filer and resold as interconnected VoIP 
service by reseller customers of the Filer; however, it should include 
private line/business data service provided by the Filer and resold as 
interconnected VoIP service by reseller customers of the Filer. 
 
Line 306 (Carrier’s Carrier) 
Line 407 (End User) 
Payphone Revenues 
Line 306 should include revenues received from carriers as payphone compensation for originating toll 
calls.   
Line 407 should include revenues received from customers paid directly to the payphone service provider, 
including all coin-in-the-box revenues.  Do not deduct commission payments to premises’ owners.
 
Line 307 (Carrier’s Carrier) 
Line 408 (End User) 
Other Local Telecommunications Service Revenues 
Include local telecommunications service revenues that reasonably would not be included with one of the 
other fixed local service revenue categories.  Report any revenues from offering switched capacity on 
local area data networks such as ATM or frame relay networks. 
Line 307 should include charges for physical collocation of equipment pursuant to 47 U.S.C. § 251(c)(6).   
Line 308 Universal Service and Similar Support Amounts Received from 
Federal or State Government Sources 
• Universal service support revenues may include:  
• Any amounts that filers receive as universal service support from either states or the federal 
government.   
o Filers may include the following as revenues on Line 308: 
 Lifeline and Link Up reimbursement from the Fund; 
 High Cost universal service support from the Fund; 
 Subsidy amounts for discounted services provided to schools, libraries, and rural 
healthcare providers.  This includes (1) revenue received directly from the Fund 
and (2) revenue received from a school, library, or rural healthcare provider to 
the extent such revenue is attributable to universal service subsidy amounts paid 
to the school, library, or rural healthcare provider.   
o Include amounts received as cash as well as amounts received as credit against 
contribution obligations.   
o Amounts received from the federal USF support mechanism should be attributed as 
either interstate or international revenues, as appropriate. 
• Any non-universal service support amounts that filers receive as support from either the states or 
federal government. 
o Filers may include as revenues on Line 308: 

========== PAGE 29 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 29 
 Subsidy amounts from the Emergency Connectivity Fund, , and the COVID-19 
Telehealth Program. 
Do not include: 
• Any amounts charged to customers to recover universal service or similar contributions.   
• Any amounts schools, libraries, and rural health-care providers pay for the non-discounted 
portion of services.  Such charges are properly reported as end user revenue.  
• Any amounts end users pay for non-discounted portion of services.  Such charges are properly 
reported as end user revenue. 
 
c. Mobile service categories 
Mobile services are wireless communications between mobile wireless equipment, such as cellular 
phones and other points. 
Line 309 (Carrier’s Carrier) 
Line 409 and 410 (End User) 
Mobile Services 
Data reported on these lines should contain mobile service revenues, except: 
• Toll charges to mobile service customers 
o Itemized toll charges to mobile service customers should be included in Lines 413 or 414, 
as appropriate. 
• Charges associated with customer premises equipment 
o Itemized charges for customer premises equipment should be included in Line 418.3. 
• Roaming charges for service provided by foreign carriers operating in foreign points.  These 
charges are not U.S. telecommunications revenues and therefore should be reported on Line 418.
 
Filers should break out Line 309/409/410 revenues as follows: 
Line 309 Revenues for all mobile service provided to contributing resellers, 
including revenues received from another U.S carrier for roaming 
service, whether or not it includes toll charges, provided to customers 
of that carrier. 
Line 409 Revenues for mobile service provided to end users, including monthly 
charges, activation fees, service restoration, and service order 
processing charges, etc.  End–user prepaid wireless service revenues 
attributable to activation and daily or monthly access charges should 
be reported on Line 409. 
Line 410 Revenues for mobile service provided to end users, including any 
roaming charges assessed on customers for calls placed out of 
customers’ home areas and local directory assistance charges.  
Revenues received from a foreign carrier for roaming services 
provided in the U.S. to customers of that carrier.  End–user prepaid 
wireless service revenues attributable to airtime should be reported on 
Line 410. 

========== PAGE 30 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 30 
d. Toll service revenue categories 
Toll services are telecommunications services, wireline, wireless, or interconnected VoIP services, that 
enable customers to communicate outside of local exchange calling areas.  Toll service revenues include 
intrastate, interstate, and international long-distance services.   
For wireless providers, toll services are telecommunications services that enable customers to 
communicate outside the customer’s plan-defined home calling area.
59  The term “home calling area” is 
used generally by wireless carriers to denote the plan-defined area in which a subscriber may make calls 
and incur no additional charges beyond the plan-specific per month charge, assuming the subscriber does 
not exceed the plan allotted minutes.60 
Line 411 Prepaid Calling Cards 
Include: 
• Revenues from prepaid calling cards provided either to customers, distributors, or to retail 
establishments.   
• Prepaid service where the customer utilizes the service provider’s switching platform and a 
personal identification number (PIN) for purposes of verification and billing, even if the customer 
does not receive a physical card.
61   
Gross billed revenues should represent the amounts actually paid by end user customers and not the 
amounts paid by distributors or retailers, and should not be reduced or adjusted for discounts provided to 
distributors or retail establishments.  All prepaid card revenues are classified as end–user revenues.  For 
purposes of completing this Worksheet, prepaid card revenues should be recognized when end–user 
customers purchase the cards.  
 
Line 310 (Carrier’s carrier) 
Line 413 (End User) 
Operator and toll calls with alternative billing arrangements 
Operator and toll calls with alternative billing arrangements should include: 
• All calling card or credit card calls, person-to-person calls, and calls with alternative billing 
arrangements such as third–number billing, collect calls, and country-direct type calls that either 
originate or terminate in a U.S. point   
• All charges from toll or long-distance directory assistance   
• Revenues from all calls placed from all coin and coinless, public and semi-public, 
accommodation and prison telephones, except that:
 
 
59 See Universal Service Contribution Methodology, Petition for Declaratory Ruling of CTIA – The Wireless 
Association on Universal Service Contribution Obligations, Petition for Declaratory Ruling of Cingular Wireless, 
LLC, WC Docket No. 06-122, Declaratory Order, 23 FCC Rcd 1411, 1414, para. 5 (2008) (Separately Stated Toll 
Order). 
60 Id. at 1415, para. 7, n.28. 
61 See AT&T Corp. Petition for Declaratory Ruling Regarding Enhanced Prepaid Calling Card Services; Regulation 
of Prepaid Calling Card Services, WC Docket Nos. 03-133, 05-68, Order and Notice of Proposed Rulemaking, 20 
FCC Rcd 4826, 4827–4827, para. 3 (2005); see also Universal Service Contribution Methodology; Request for 
Review of Decision of the Universal Service Administrator by Network Enhanced Telecom, LLP,  WC Docket No. 
06-122, Order, 25 FCC Rcd 14533, 14538–39, paras. 12-13 (WCB 2010), petition for partial reconsideration 
denied, Request for Review of a Decision of the Universal Service Administrator by Network Enhanced Telecom, 
LLP, WC Docket No. 06-122, Order on Reconsideration, 26 FCC Rcd 6169 (WCB 2011). 

========== PAGE 31 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 31 
o Calls that are paid for via prepaid calling cards should be included on Line 411.  
o Calls paid for by coins deposited in the phone should be included on Line 407. 
Line 412 International Calls that Originate and Terminate in Foreign 
Points 
International calls that traverse the United States but both originate and terminate in foreign points 
(“traditional transiting traffic” revenues) are excluded from the universal service contribution base.   
• Carrier’s carrier (reseller) transit revenues should be reported on Line 311.   
• End-user transit revenues should be segregated from other toll revenues by showing them on Line 
412.   
Telecommunications providers should only include traditional transiting revenues and should not report 
international settlement revenues from traditional settlement transiting traffic on the Worksheet  
Line 311 (Carrier’s carrier) 
Line 414 (End User) 
Ordinary Long Distance 
Filers should report ordinary long distance revenues on these lines, including: 
• Revenues from most toll calls placed for a fee  
• Flat monthly charges billed to customers, such as account maintenance charges, PICC pass-
through charges, and monthly minimums 
• Ordinary message telephone service (MTS), WATS, subscriber toll-free, 900, “WATS-like,” and 
similar switched services 
• Separately stated toll revenue from wireline, wireless, and interconnected VoIP services.62   
Do not include: 
• Revenues for the toll portion of flat rated local service (other than interconnected VoIP service), 
regardless of whether this portion of revenue is reported by a local exchange carrier or by its toll 
affiliate.  Report such revenues on Line 404.2. 
• Revenue for the toll portion of flat rated interconnected VoIP local service.  Report such revenues 
on Line 404.4 or Line 404.5, as appropriate. 
Ordinary long distance revenues should be reported as follows: 
Line 311 Ordinary long distance and long distance using interconnected VoIP 
provided to contributing resellers. 
Line 414.1 Ordinary long distance provided to end users using technologies other 
than interconnected VoIP, including toll service that employs Internet 
Protocol but that is not provided on an interconnected VoIP basis.
63 
Line 414.2 Separately billed revenue for ordinary long distance provided to end 
users using interconnected VoIP. 
Line 312 (Carrier’s Carrier) Long Distance Private Line Services 
 
62 See 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7534, para. 29. 
63 See Petition for Declaratory Ruling that AT&T’s Phone-to-Phone IP Telephony Services are Exempt from Access 
Charges, WC Docket No. 02-361, Order, 19 FCC Rcd 7457 (2004) (AT&T IP-in-the-Middle Order). 

========== PAGE 32 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 32 
Line 415 (End User) 
Long distance private line service should include: 
• Revenues from dedicated circuits, private switching arrangements, and/or predefined 
transmission paths, extending beyond the basic service area.   
• Frame relay and similar services where the customer is provided a dedicated amount of capacity 
between points in different basic service areas.   
• Revenues from the resale of business data services if they are included as part of a toll private line 
service.   
For international private line services, U.S. providers must report on Line 415 or Line 312, as appropriate, 
revenues from the U.S. portion of the circuit to the theoretical midpoint of the circuit regardless of 
whether such revenues were billed to the customer by the reporting carrier or by a partner carrier in a 
foreign point. 
Line 313 (Carrier’s carrier) 
Line 416 (End User) 
Satellite Services 
Include: 
• Revenues from providing space segment service and earth station link-up capacity used for 
providing telecommunications or telecommunications services via satellite.   
Do not include: 
• Revenues derived from the lease of bare transponder capacity. 
Line 314 (Carrier’s carrier) 
Line 417 (End User) 
All Other Long-Distance Services 
Include: 
• All other revenues from providing long distance communications services.   
• Toll teleconferencing.64   
• Switched data, frame relay and similar services where the customer is provided a toll network 
service rather than dedicated capacity between two points.   
 
64 Audio bridging service providers should report all audio bridging revenues as telecommunications revenues.  See 
Intercall Order, 23 FCC Rcd at 10734, 10739, paras. 8, 25-26. 

========== PAGE 33 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 33 
e. Other revenue categories 
Line 403 Surcharges or other amounts on bills identified as recovering 
State or Federal universal service contributions 
Itemized charges levied by the filer in order to recover contributions to state and federal universal service 
support mechanisms should be classified as end-user billed revenues and should be reported on Line 403.   
• Any charge identified on a bill as recovering contributions to federal universal service support 
mechanisms must be shown on Line 403 and should be identified as either interstate or 
international revenues, as appropriate.  Amounts billed to customers to recover federal universal 
service contribution obligations should be attributed as either interstate or international revenues, 
as appropriate, but may not be reported as intrastate revenues.   
• Any charge identified on a bill as recovering contributions to state universal service support 
mechanisms must be shown on Line 403 and included in column (a) in the total. 
• Filers should report intrastate revenues on line 403 only to the extent that actual payments to state 
universal service programs were recovered by pass-through charges itemized on customer bills. 
Line 418 Other revenues that should not be reported in the contribution 
bases 
Non-interconnected VoIP revenues (TRS only) 
Line 418 should include all non-telecommunications service revenues on the filer’s books, including non-
telecommunications service revenues received from contributing resellers, as well as some revenues that 
are derived from telecommunications-related functions, but that should not be included in the universal 
service or other fund contribution bases.  Line 418.4 should include non-interconnected VoIP revenues, 
which are included in the TRS contribution base only.   
Line 418 includes revenues from: 
• Information services.   
o Information services offering a capability for generating, acquiring, storing, transforming, 
processing, retrieving, utilizing, or making available information via telecommunications 
are not included in the universal service or other fund contribution bases.  For example, 
wireless text messaging services including Short Message Service (SMS) and Multimedia 
Messaging Service (MMS), voice mail, call moderation, and call transcription services 
are information services.  Information services do not include any use of any such 
capability for the management, control, or operation of a telecommunications system or 
the management of a telecommunications service.   
• The provision of broadband transmission offered on a non-common-carrier basis to providers of 
broadband Internet access 
• The provision of broadband transmission service offered on a common-carrier basis by rate-of-
return carriers that are exempt from contribution obligations on those services pursuant to 
Commission order 
• The provision of broadband Internet access  
• Published directory services  
• Billing and collection services 
• Inside wiring 
• Inside wiring maintenance insurance 

========== PAGE 34 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 34 
• Pole attachments 
• Open video systems (OVS) 
• Cable leased access 
• Cable service 
• Direct broadcast satellite (DBS) service 
• The sale, lease, installation, maintenance, or insurance of customer premises equipment (CPE)  
• The sale or lease of transmission facilities, such as dark fiber or bare transponder capacity, that 
are not provided as part of a telecommunications service or as a UNE.  
• Late payment charges  
• Charges imposed by the filer for customer checks returned for non-payment 
• Revenues from telecommunications provided in a foreign country where the traffic does not 
transit the United States or where the provider is offering service as a foreign carrier, i.e., a carrier 
licensed in that country.   
• Tower leases 
Revenue reported on Line 418 should be divided into four categories: 
Line 418.1 Revenues from other non-telecommunications goods or services that 
are bundled with U.S. wireline or wireless circuit switched exchange 
access services. 
Line 418.2 Revenues from other non-telecommunications goods or services that 
are bundled with U.S. interconnected VoIP service. 
Line 418.3 All other revenues properly reported on line 418 except those reported 
in Lines 418.1, 418.2, and 418.4, including broadband Internet access 
service subject to forbearance and broadband transmission service 
provided on a non-common carrier basis to a broadband Internet 
access provider.   
Line 418.4 Revenues from non-interconnected VoIP services sold to end users 
that are not otherwise includable on Lines 403 to 417.  Non-
interconnected VoIP service is defined in Appendix B, under non-
interconnected VoIP service provider.
65 
 
65 For TRS purposes, “providers of non-interconnected VoIP services that are offered with other (non-VoIP) 
services that generate end-user revenues [are required] to allocate a portion of those end-user revenues to the non-
interconnected VoIP service in two circumstances:  (1) when those providers also offer the non- interconnected VoIP 
service on a stand-alone basis for a fee; or (2) when those providers also offer the other (non-VoIP) services without 
the non-interconnected VoIP service feature at a different (discounted) price.”  See 2011 TRS Contributions Order, 
26 FCC Rcd at 14538-39, para. 15.  For example, a video gaming service may integrate chat functions that utilize 
non-interconnected VoIP services, but use of such functions may not be readily identifiable or separable from the 
gaming service components.  Id. at 14538-41, paras. 15-17. 

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 35 
f. Reporting revenues from bundled offerings 
Allocation of revenues between either wireline or interconnected VoIP telecommunications and bundled 
non-telecommunications, such as information services and consumer premises equipment (CPE), are 
governed by the Commission’s bundling rules.   
The Commission adopted two safe harbor methods for allocating revenue when telecommunications 
services and CPE/enhanced services are offered as a bundled package.   
• The first option is to report revenues from bundled telecommunications and CPE/enhanced 
service offerings based on the unbundled service offering prices, with no discount from the 
bundled offering being allocated to telecommunications services.   
• Alternatively, filers may elect to treat all bundled revenues as telecommunications service 
revenues for purposes of determining their universal service obligations.   
Filers may choose to use allocation methods other than the two described above.  Filers should realize, 
however, that any other allocation method may not be considered reasonable and will be evaluated on a 
case-by-case basis in an audit or enforcement context.   
Prepaid calling card providers may avail themselves of the bundled service safe harbors for separating 
revenue between telecommunications and information services.
66  
Similarly, providers of non-interconnected VoIP services that are offered with end-user revenue 
generating (non-VoIP) services may avail themselves of the bundled service safe harbors for allocating 
revenue.67 
g. Notes for carriers that use the USOA 
The revenue accounts in the USOA generally correspond to specific revenue lines in Block 3 and Block 4.   
• For example, revenue amounts recorded in accounts 5001, 5002, 5050, 5060 and 5069 should be 
reported on Line 303 or Line 404, as appropriate.   
• Similarly, revenues recorded in account 5280 should be reported on Line 407.   
There are some exceptions.   
• For example, local exchange carrier revenues from mobile carriers for calls between wireless and 
wireline customers should be reported on Line 304.   
• Monthly and connection revenues from mobile services provided to end users in account 5004 
should be reported on Line 409.   
• Per-minute revenues from end users in account 5004 should be reported on Line 410.  However, 
revenues in account 5004 from exchanging traffic with mobile service carriers should be reported 
on Line 304.   
• Similarly, state per-minute access revenues recorded in account 5084 should be reported on Line 
304; state special access revenues recorded in account 5084 should be reported on Line 305 and 
 
66 Policy and Rules Concerning the Interstate, Interexchange Marketplace; Implementation of Section 254(g) of the 
Communications Act of 1934, as Amended; 1998 Biennial Regulatory Review — Review of Customer Premises 
Equipment and Enhanced Services Unbundling Rules in the Interexchange, Exchange Access and Local Exchange 
Markets, CC Docket Nos. 96-61, 98-183, Report and Order, 16 FCC Rcd 7418, 7446-48, paras. 47-54 (2001); see 
Regulation of Prepaid Calling Card Services, WC Docket No. 05-68, Declaratory Ruling, Report and Order, 21 
FCC Rcd 7290, 7298, para. 22 (2006), vacated in part, Qwest Servs. Corp. v. FCC, 509 F.3d 531 (D.C. Cir. 2007). 
67 See 2011 TRS Contributions Order, 26 FCC Rcd at 14538-41, paras. 15-17. 

========== PAGE 36 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 36 
Line 406, as appropriate; and state subscriber line charge revenues recorded in account 5084 
should be reported on Line 405.   
• Uncollectible revenue recorded in account 5300 should be reported on Line 421.  The portion of 
these revenues that correspond to contribution base revenues should be reported on Line 422. 
Revenues classified in account 5200, miscellaneous revenues, should be divided into several lines for 
reporting purposes.   
• For example, account 5200 includes revenues derived from unbundled network elements, which 
should be reported on Line 303 and, reciprocal compensation, which should be reported on Line 
304.   
• Some types of incidental regulated revenues contained in account 5200, miscellaneous revenues, 
will continue to be reported on Lines 403 through 408.  These include collection overages and 
non-refundable prepaid amounts that are not used by the customer.   
• Note that late payment charges, bad check penalties imposed by the company, enhanced services, 
billing and collection, customer premises equipment sale, lease or insurance, and published 
directory revenues should continue to be reported on Line 418. 
Revenues recorded in account 5100, long distance network service revenues, should be reported on Line 
310 through Line 314 and Line 411 through Line 417, as appropriate.   
Revenues from account 5100, long distance message revenues, are normally revenues from ordinary long 
distance and other switched toll services and should be reported on Lines 311, 414.1, and 414.2 except for 
amounts properly reported on Lines 310, 407, 411, 412, and 413.  
4. ATTRIBUTING REVENUES FROM CONTRIBUTING RESELLERS 
AND FROM END USERS 
Filers must report revenues using two broad categories: (1) revenues reported in Block 3 (revenues from 
contributing resellers, intercarrier compensation, and universal service support) and (2) revenues reported 
in Block 4 (revenues from all other sources).  Taken together, these revenues should include all revenues 
billed to customers and should include all revenues on the filers’ books of account.   
Except as noted below, most categories of revenues require the filer to determine whether the customer 
purchasing the telecommunications is a contributing reseller or instead an end user.
68  Revenues from 
services provided by underlying carriers to other entities that meet the definition of “reseller” (see below)  
are referred to herein as “carrier’s carrier revenues” or “revenues from resellers.”  Revenues from all 
other sources consist primarily of revenues from services provided to end users, referred to here as “end-
user revenues.”  This latter category includes foreign and non-telecommunications revenues. 
a. Definition of “Reseller”   
For purposes of completing Block 3, a “reseller” is a telecommunications carrier or telecommunications 
provider that:  (1) incorporates purchased telecommunications into its own offerings; and (2) can 
reasonably be expected to contribute to federal universal service support mechanisms based on revenues 
 
68 See 2012 Wholesaler-Reseller Clarification Order, 27 FCC Rcd at 13786-87, para. 12; Changes to the Board of 
Directors of the National Exchange Carrier Association, Inc.; Federal-State Joint Board on Universal Service, CC 
Docket Nos. 96-45, 97-21, Report and Order and Second Order on Reconsideration, 12 FCC Rcd 18400, 18507 
(1997) (“For this purpose, a reseller is a telecommunications service provider that 1) incorporates purchased 
telecommunications services into its own offerings and 2) can reasonably be expected to contribute to support 
universal service based on revenues from those offerings”); Federal-State Joint Board on Universal Service; 
Request for Review of Decision of the Universal Service Administrator by Global Crossing Bandwidth, Inc., CC 
Docket No. 96-45, Order, 24 FCC Rcd 10824, 10825-26, para. 5 (WCB 2009) (Global Crossing Order).  

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 37 
from those offerings.69  Specifically, a customer is a reseller if it incorporates purchased wholesale service 
into an offering that is, at least in part, assessable telecommunications and can be reasonably expected to 
contribute to the federal universal service support mechanisms for that portion of the offering.70 
b. Revenues from Entities Exempt from USF Contributions  
For the purposes of filling out this Worksheet—and for calculating contributions to the universal service 
support mechanisms— certain telecommunications carriers and other providers of telecommunications 
may be exempt from contribution to the universal service support mechanisms.   
• These exempt entities, including “international only” and “intrastate only” providers and 
providers that meet the de minimis universal service threshold, should not be treated as 
contributing resellers for the purpose of reporting revenues in Block 3.   
• That is, filers that are underlying carriers should report revenues derived from the provision of 
telecommunications to exempt carriers and providers (including services provided to entities that 
are de minimis for universal service purposes) on Lines 403–417 of Block 4 of the 
Telecommunications Reporting Worksheet, as appropriate.   
o Underlying carriers must contribute to the universal service support mechanisms on the 
basis of such revenues.   
o In Block 5, Line 511, however, filers may elect to report the amounts of such revenues 
(i.e., those revenues from exempt entities that are reported as end-user revenues) so that 
these revenues may be excluded for purposes of calculating contributions to TRS, LNPA,        
and NANPA. 
c.  “Reasonable Expectation” Standard   
Pursuant to the 2012 Wholesaler-Reseller Clarification Order, a filer may demonstrate that it has a 
“reasonable expectation” that a customer contributes to federal universal service support mechanisms 
based on revenues from the customer’s offerings by following the guidance in these instructions or by 
submitting other reliable proof.71  
 
Filers that comply with the procedures specified in this section of the instructions will be afforded a “safe 
harbor”- i.e., that filer will be deemed to have demonstrated a reasonable expectation.  If a wholesale 
provider follows procedures that deviate in any way from the guidance in this section, the wholesale 
provider will have to demonstrate a reasonable expectation via “other reliable proof.”72  USAC shall 
evaluate the use of “other reliable proof” to demonstrate a “reasonable expectation” on a case-by-case 
basis, based on the reasonableness of the utilized method or proof.73 
 
 
69 2012 Wholesaler-Reseller Clarification Order, 27 FCC Rcd at 13781-82, para.3. 
70 Thus, for example, if a customer purchases a DSL line and incorporates that service into an offering of both 
telephone service and broadband Internet access service, it may certify that it is a reseller for purposes of that 
purchased service so long as it contributes on the assessable revenues from the telephone service.  See id. at 13796, 
para. 34 n.98. 
71 2012 Wholesaler-Reseller Clarification Order, 27 FCC Rcd at 13794, 13801-02, paras. 32, 51-52; see Global 
Crossing Order, 24 FCC Rcd at 1028-29, para. 14. 
72 See id. at 13801-02, paras. 51-52. 
73 This requirement is further discussed in the 2012 Wholesaler-Reseller Clarification Order, 27 FCC Rcd at 13801-
2, para. 52. 

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 38 
Filers that do not comply with the safe harbor procedures or that do not otherwise meet the reasonable 
expectation standard will be responsible for any additional universal service assessments that result if 
their revenues must be reclassified as end user revenues.74 
d. Safe Harbor Procedures for Meeting the “Reasonable Expectation.”   
Each filer should have documented procedures to ensure that it reports as “revenues from resellers” only 
revenues from entities that meet the definition of reseller.  The procedures must include, at a minimum, 
the following information on resellers:   
1. Filer 499 ID;75  
2. Legal name;  
3. Legal address;  
4. Name of a contact person;  
5. Phone number of the contact person; and,  
6. As described below, an annual certification by the reseller regarding its reseller status; 
Filers shall provide this information to the Commission or the Administrator upon request. 
e. Certifications 
Annual Certificates.  A filer may demonstrate that it had and has a reasonable expectation that a particular 
customer is a reseller with respect to purchased service(s) by providing a certificate signed each calendar 
year by the customer that: 76  
(1) specifies which services the customer is or is not purchasing for resale pursuant to the 
certificate;77 and  
(2) is consistent with the following sample language:   
I certify under penalty of perjury that the company is purchasing service(s) for resale, at 
least in part, and that the company is incorporating the purchased services into its own 
 
74 If a wholesale provider’s customer (or another entity in the downstream chain of resellers) actually contributed to 
the federal universal service support mechanisms for the relevant calendar year on offerings that incorporate  
purchased wholesale services, the wholesale provider will not be obligated to contribute on revenues for the  
wholesale services, even if the wholesale provider cannot demonstrate that it had a reasonable expectation that its  
customer would contribute when it filed its FCC Form 499-A for the relevant calendar year.  Id. at 13799, paras. 43-
44. 
75 Filer ID must be associated with an active 499 Filer to meet the “reasonable expectation” standard. 
76 Reseller certifications must be signed by the “customer” (i.e., the resale provider itself rather than a third-party 
representative or consultant).  See, e.g., 2012 Wholesaler-Reseller Clarification Order. 
77 At the filer’s discretion, the filer may, for example,  rely on certificates that specify any of the following: (1) that 
all services purchased by the customer are or will be purchased for resale pursuant to the certificate (“entity-level 
certification”); (2) that all services associated with a particular billing account, the account number for which the 
customer shall specify, are or will be purchased for resale pursuant to the certificate (“account-level certification”); 
(3) that individual services specified by the customer are or will be purchased for resale pursuant to certification 
(“service-specific certification”); or (4) that all services except those specified either individually or as associated 
with a particular billing account, the account number(s) for which the customer shall specify, are or will be 
purchased for resale pursuant to the certificate.  A customer may certify that additional services will be purchased  
for resale pursuant to the certificate if the customer (or another entity in the downstream chain of resellers) will  
contribute to the federal universal service support mechanisms on revenues attributed to such services for the  
relevant calendar year.   

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 39 
offerings which are, at least in part, assessable U.S. telecommunications or 
interconnected Voice over Internet Protocol services. I also certify under penalty of 
perjury that the company either directly contributes or has a reasonable expectation that 
another entity in the downstream chain of resellers directly contributes to the federal 
universal service support mechanisms on the assessable portion of revenues from 
offerings that incorporate the purchased services.
78 
Services Purchased After Date of Annual Certificate.  A filer may sell additional service(s) to a customer 
after the date that the annual certificate is signed.  If the annual certificate does not cover those additional 
services, the filer may demonstrate a reasonable expectation that a customer is a reseller with respect to a 
service purchased after the date of the annual certificate signed by the customer by relying on either of 
these received prior to the filing of the applicable FCC Form 499-A:  
(1) a verifiable notification from the customer that the customer is purchasing the service 
for resale consistent with the valid, previously signed annual certificate, or  
(2) a subsequent certificate covering the purchased service signed by the customer.  
 
5. ALLOCATING REVENUES BETWEEN THE JURISDICTIONS 
Columns (b), (c), (d), and (e) are provided to identify the part of gross revenues that arise from interstate 
and international services for each entry on Lines 303 through 314 and Lines 403 through 417.   
a. Definitions 
Intrastate telecommunications means: communications or transmission between points within the same 
State, Territory, or possession of the United States, or the District of Columbia.   
Interstate and international telecommunications means: communications or transmission between a point 
in one state, territory, possession of the United States or the District of Columbia and a point outside that 
state, territory, possession of the United States or the District of Columbia.   
b. General Requirements 
Where possible, filers should report their amount of total revenues that are intrastate, interstate, and 
international by using information from their books of account and other internal data reporting systems.   
• Where a filer can determine the precise amount of revenues that it has billed for interstate and 
international services, it should enter those amounts in columns (d) and (e), respectively.   
o Total revenues entered in column (a) include revenues billed for intrastate service even 
though intrastate revenues are not reported separately on the FCC Form 499-A. 
• If the allocation of revenues cannot be determined directly from corporate books of account or 
subsidiary records, filers may provide on the Worksheet good-faith estimates of these figures.   
o In such cases, the filer should determine the good-faith estimates of the interstate and the 
international. revenues.  Enter the interstate amount in column (d) and the international 
amount in column (e).  Enter zero dollars in columns (d) and (e) if and only if there were no 
interstate or international revenues for the line for the reporting period. 
 
78 In some instances, reselling carriers are themselves selling the underlying service to another (non -contributing) 
reseller, which then sells the same service to another (non-contributing) reseller, and so on until the service is 
ultimately sold to an entity that is a contributing “reseller.”  In these instances, an underlying carrier also may 
include as carrier’s carrier revenue any revenues received from service ultimately provided to entities that meet the 
definition of “reseller” for purposes of the FCC Form 499-A.   

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 40 
o A reporting entity may not submit a good-faith estimate lower than one percent unless the 
correct figure should be $0.   
o Good-faith estimates must be based on information that is current for the filing period.   
o Information supporting good-faith estimates must be made available to either the FCC or to 
the administrators upon request.   
For example, if a prepaid calling card provider collects a fixed amount of revenue per minute of traffic, and 
65 percent of minutes are interstate, then interstate revenues would include 65 percent of the per-minute 
revenues.  Similarly, if a local exchange carrier bills local measured service charges for calls that originate 
in one state and terminate in another, these billings should be classified as interstate even though the charges 
are covered by a state tariff and the revenues are included in a local service account.   
c. Services Offered Under Interstate Tariffs 
Revenues from services offered under interstate tariffs, such as revenues from federal subscriber line 
charges and from federally tariffed LNP surcharges, should be identified as interstate revenues.  This 
includes amounts incorporated in or bundled with other local service charges. 
d. Flat-rate Unbundled Network Access Elements 
In general, flat-rated unbundled network access elements should be classified according to the regulatory 
agency that has primary jurisdiction over the contracts. 
e. Mixed-Use Private or WATS Lines 
If over ten percent of the traffic carried over a private or WATS line is interstate, then the revenues and 
costs generated by the entire line are classified as interstate.
79   
f. Bundled Local and Toll Services 
Many carriers and other providers of telecommunications now offer packages that bundle fixed local 
exchange service with interstate toll service (i.e., voice long distance) for a single price.   
o Revenues for the whole bundle, except for tariffed subscriber line, ARC and PICC charges, 
should be reported on Line 404, as described more fully above.   
o The portion of revenues associated with interstate and international toll services must be 
identified in columns (d) and (e), respectively.80   
o Filers should make a good-faith estimate of the amounts of intrastate, interstate, and international 
revenues from bundled local/toll service if they cannot otherwise determine these amounts from 
corporate records, and must make their methodology available to the Commission or the 
Administrator, upon request. 
g. Safe Harbors 
Wireless telecommunications providers, interconnected VoIP providers, and non-interconnected VoIP 
providers that choose to avail themselves of safe harbor percentages for interstate revenues may assume 
that the FCC will not find it necessary to review or question the data underlying their reported 
percentages.   
 
79 See Universal Service First Report and Order, 12 FCC Rcd at 9173, para. 778 (citing 47 CFR § 36.154(a)). 
80 See Separately Stated Toll Order, 23 FCC Rcd at 1414, para. 5 (defining “toll service”). 

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 41 
Wireless Safe Harbor: The FCC provides the following safe harbor percentages of interstate revenues 
associated with Line 309, Line 409, and Line 410:81 
37.1% of cellular and broadband PCS telecommunications revenues 
12.0% of paging revenues 
  1.0% of analog SMR dispatch revenues 
These safe harbor percentages may not be applied to universal service pass-through charges, fixed 
local service revenues, or toll-service charges.  All filers must report the actual amount of 
interstate and international revenues for these services.  For example, toll charges for itemized 
calls appearing on mobile telephone customer bills should be reported as intrastate, interstate or 
international based on the origination and termination points of the calls. 
Interconnected and Non-Interconnected VoIP Safe Harbor: The FCC provides the following safe harbor 
percentage of interstate revenues associated with Line 303.2, Line 311, Line 404.4, Line 404.5, Line 
414.2, and Line 418.4: 
64.9% of interconnected VoIP and non-interconnected VoIP telecommunications revenues82 
This safe harbor percentage may not be applied to universal service pass-through charges 
or other fixed local service revenues.  
Single Election for Affiliated Entities: All affiliated wireless telecommunications providers and VoIP 
providers (including interconnected and non-interconnected) must make a single election, each quarter, 
whether to use a traffic study or to use the current safe harbor within the same safe harbor category.83   
o So, for example, if in a calendar quarter a wireless telecommunications provider uses a traffic 
study to report interstate revenues for its cellular and broadband PCS telecommunications 
services, all of its affiliated legal entities must also use traffic studies to report interstate 
telecommunications revenues for cellular and broadband PCS offerings.   
o The same wireless telecommunications provider and all affiliates, however, could use the safe 
harbor for paging services.   
Same Methodology for the FCC Form 499-A and the FCC Form 499-Q: Filers should use the same 
methodology (traffic study or safe harbor) to report interstate and international jurisdictions on the FCC 
Form 499-A as used on the FCC Form 499-Qs to forecast revenue in each quarter of the applicable 
calendar year.   
o For example, if a filer projected revenue based on a safe harbor for the first two quarters and 
based on traffic studies for the final two quarters, the amounts reported in the FCC Form 499-A 
 
81 See 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7532–33, 7545-46, paras. 25-27, 53-55; 
Federal-State Joint Board on Universal Service et al., CC Docket No. 96-45 et al., Report and Order and Second 
Further Notice of Proposed Rulemaking, 17 FCC Rcd 24952 (2002)  (2002 Second Contribution Methodology Order 
and FNPRM); see also Federal-State Joint Board on Universal Service, CC Docket No. 96-45, Memorandum 
Opinion and Order and Further Notice of Proposed Rulemaking, 13 FCC Rcd 21252, 21258- 60, paras. 11-15 (1998). 
82 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7545, para. 53; 2011 TRS Contributions Order, 26 
FCC Rcd at 14544, para. 25. 
83 See Federal-State Joint Board on Universal Service et al., CC Docket No. 96-45 et al., Order and Order on 
Reconsideration, 18 FCC Rcd 1421, 1424-25, para. 6 (2003) (“wireless telecommunications providers are 
‘affiliated’ for purposes of making the single election whether to report actual interstate telecommunications 
revenues or use the applicable interim wireless safe harbor if one entity (1) directly or indirectly controls or has the 
power to control another, (2) is directly or indirectly controlled by another, (3) is directly or indirectly controlled by 
a third party or parties that also controls or has the power to control another, or (4) has an ‘identity of interest’ with 
another contributor”).  See also 47 CFR § 1.2110(c)(5). 

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions —  Page 42 
for the first two quarters would be based on actual billings for those quarters and the relevant safe 
harbors, and the amounts reported for the final two quarters would be based on actual billings for 
those quarters and the traffic studies for those quarters.   
Filers Not Required to File an FCC Form 499-Q: For filers who were not required to file the FCC Form 
499-Q, the interstate and international jurisdictions reported on the FCC Form 499-A must be based on 
information that is current for the filing period. 
h. Traffic Studies 
Wireless telecommunications providers, interconnected VoIP providers, and non-interconnected VoIP 
providers may rely on traffic studies if they are unable to determine their actual interstate and 
international revenues.84  A traffic study should be conducted for the calendar year revenues reported in 
the Form 499-A.   
o In developing their traffic studies, such providers may rely on statistical sampling to estimate the 
proportion of minutes that are interstate and international.   
o Any revenues associated with charges on customer bills that are identified as interstate or 
international must effectively be accounted for (e.g., through proper weighting in a traffic study) 
as 100 percent interstate or international when reporting revenues.85   
o Sampling techniques must be designed to produce a margin of error of no more than one percent 
with a confidence level of 95%.  If the sampling technique does not employ a completely random 
sample (e.g., if stratified samples are used), then the respondent must document the sampling 
technique and explain why it does not result in a biased sample.   
o Traffic studies should include, at a minimum: (1) an explanation of the sampling and estimation 
methods employed and (2) an explanation as to why the study results in an unbiased estimate with 
the accuracy specified above.  
o Mobile telecommunications providers, interconnected VoIP providers and non-interconnected 
VoIP providers should retain all data underlying their traffic studies as well as all documentation 
necessary to facilitate an audit of the study data and be prepared to make this data and 
documentation available to the Commission upon request.   
o In addition, filers that rely on traffic studies must submit those studies to USAC at the time of the 
FCC Form 499-A filing.  (See Table 3 for filing instructions – including address for filing traffic 
studies and filing deadlines).  To enable USAC to match traffic studies filed by contributors with 
their FCC Form 499 filings, include the following identifying information at the top of each page 
of the traffic study:  Filer ID; Company Name; Affiliated Filers Name (where applicable).   
D. BLOCK 4-B:  TOTAL REVENUE AND UNCOLLECTIBLE REVENUE 
INFORMATION 
The Administrator relies on the detail line information on the Worksheet to arrive at the totals shown in 
Block 4-B.  The Administrator will attempt to resolve conflicts between any sums that differ from the 
information entered into the totals on Block 4-B. 
 
84 See 2006 Contribution Methodology Reform Order, 21 FCC Rcd at 7534–36, 7547, paras. 29–33, 57; 2011 TRS 
Contributions Order, 26 FCC Rcd at 14544, para. 25. 
85 See Separately Stated Toll Order, 23 FCC Rcd at 1418, para. 15.  In developing traffic studies, toll service traffic 
must be identified and treated in a manner that recognizes that such traffic is more likely to be interstate or 
international than intrastate.  See id.  Additionally, appropriate weighting of the higher revenue that is often 
associated with toll service must be reflected in the traffic study or studies.  See id . 

========== PAGE 43 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 43 
Line 419 Gross Billed Revenues from All Sources 
Gross billed revenues from all sources should equal the sum of revenues by type of service reported on 
Lines 303 through 314 and Lines 403 through 418. 
Line 420 Gross Universal Service Contribution Base Amounts 
Universal service contribution base revenues should equal the subtotal of Lines 403 through 411 and 
Lines 413 through 417 for each column.  The totals on this line represent gross end-user revenues for the 
purpose of determining contributions to universal service support mechanisms.  See section IV.E (Line 
511 instructions). 
Line 421 Uncollectible revenue/ bad debt associated with Line 419 (Gross 
Billed Revenues) 
Show the uncollectible revenue/bad debt expense associated with gross billed revenues amounts reported 
on Line 419.  
• For those using billed revenues, this line may include redeemed credits.   
• Reported uncollectible amounts should: 
o Be the amount reported as bad debt expense in the filer’s income statement for the year.   
o Cover uncollectibles associated with all revenue on the filer’s books (Line 419), 
including uncollectible carrier’s carrier revenues, end-user telecommunications revenues, 
and revenues reported on Line 418.   
o Represent the portion of gross billed revenues that the filer reasonably expects will not be 
collected.   
• Uncollectibles may not include any amounts associated with unbillable revenues.
86   
• Filers that operate on a cash basis should report $0 on this line.   
• Filers that used earned revenue to represent billed revenues should not report as uncollectible any 
billings that are not included in earned revenues. 
Filers that maintain separate detail of uncollectibles by type of business should rely on those records in 
dividing uncollectible expense between carrier’s carrier, contribution base and other revenues, and for 
dividing uncollectibles associated with contribution base revenues between intrastate, interstate and 
international categories.  Filers that do not have such detail should make such assignments in proportion 
to reported gross revenues.
 
Line 422 Uncollectible revenue/ bad debt associated with Line 420 
(Universal Service Contribution Base Amounts) 
 
Show the portion of the uncollectible revenue/bad debt expense reported on Line 421 that is associated 
with just the universal service contribution base amounts reported on Line 420.   
• Filers that maintain separate detail of uncollectibles by type of business should rely on those 
records in determining the portion of gross uncollectibles reported on Line 421 that should be 
reported on Line 422.   
 
86 See 2002 Second Contribution Methodology Order and FNPRM, 17 FCC Rcd at 24970 n.95. 

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 44 
• Filers that do not have such detail should make such assignments in proportion to reported gross 
revenues.   
• Filers must be able to document how the amounts reported on Line 422 relate to the uncollectible 
revenue/bad debt expense associated with gross billed revenues reported on Line 421. 
In exceptional circumstances, amounts reported on Line 422 may exceed amounts reported on Line 421 or 
either amount might actually be negative.  These situations can arise where amounts previously written 
off as uncollectible subsequently are collected.
 
Filers that maintain separate detail of uncollectibles by type of business should rely on those records in 
dividing uncollectible expense between carrier’s carrier, contribution base and other revenues, and for 
dividing uncollectibles associated with contribution base revenues between intrastate, interstate and 
international categories.  Filers that do not have such detail should make such assignments in proportion 
to reported gross revenues. 
Line 423 Net universal service contribution base revenues 
Net universal service contribution base revenues should equal the amounts reported on Line 420 minus 
the amounts reported on Line 422.  
E. BLOCK 5:  ADDITIONAL REVENUE BREAKOUTS FOR NON-USF 
MECHANISMS 
Line 501 Filer 499 ID 
Enter the Filer 499 ID from Line 101. 
Line 502 Legal Name of Filer 
Enter the legal name of the filer from Line 102. 
Line 503-510 Percentages of Telecommunications Revenues by LNPA Region 
In these lines, filers should identify the percentages of their telecommunications revenues by LNPA 
region.   
• Payphone service providers, private service providers, and shared-tenant service providers that 
have certified that they are exempt from contributing to the shared costs of LNP need not provide 
these breakdowns.   
Carriers and interconnected VoIP providers should calculate or estimate the percentage of revenues that 
they billed in each region based on the amount of service they actually provided in the parts of the United 
States listed for each region.   
• Customer billing addresses may be used to calculate or estimate this percentage.   
• The percentages in column (a), representing Block 3 revenues billed in each region of the 
country, should add to 100% unless the filer did not provide any services for resale by other 
contributors to the federal universal service support mechanisms.   
• The percentages in column (b), representing Block 4 telecommunications service revenues billed 
in each region of the country (excluding non-telecommunications revenues reported on Line 418) 
should add to 100% unless the filer did not provide any telecommunications services to end users 
or non-contributing carriers.   
• Filers may use a proxy based on the percentage of subscribers a provider serves in a particular 
region for reaching an estimate for allocating their end-user revenues to the appropriate regional 
LNPA.
 

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Line 511 Revenues from Resellers that Do Not Contribute to Universal 
Service Support Mechanisms and Are Included in Block 4 
Identify revenues from resellers that do not contribute directly to universal service support mechanisms 
and that are included in Block 4.  Revenues from resellers that do not contribute to universal service 
support mechanisms are included on Line 420 but may be excluded from a filer’s TRS, NANPA, LNP, 
and FCC interstate telephone service provider regulatory fee contribution bases.  To have these amounts 
excluded, the filer has the option of identifying such revenues on Line 511.   
Line 420 may contain revenues from some FCC Form 499 filers that are exempt from contributing 
directly to universal service support mechanisms.  For example, these would include filers that meet the 
universal service de minimis exception or that provide “international only” service.  Since these universal 
service exempt entities generally do contribute directly to the TRS, LNP, and NANPA mechanisms, 
revenues from these entities need not be included in the underlying service provider contribution bases for 
those mechanisms.  Filers choosing to report revenues on Line 511 must have the FCC Filer 499 ID for 
each customer whose revenues are so reported. 
Line 512 Gross TRS Contribution Base Amounts 
TRS contribution base revenues reportable on Line 512(a) should equal the subtotal of Lines 403(a) 
through 417(a) and Line 418.4(a) less Line 511(a).   
TRS contribution base revenues reportable on Line 512(b) should equal the subtotal of Lines 403(d) 
through 417(d), Lines 403(e) through 417(e), Line 418.4(d), and Line 418.4(e) less Line 511(b).  The 
totals on this line represent gross end-user revenues for the purpose of determining contributions to TRS.  
 
Line 513 Uncollectible Revenue/ Bad Debt Expense Associated with TRS 
Contribution Base Amounts 
Show the portion of the uncollectible revenue/bad debt expense reported on Line 421 that is associated 
with just the TRS contribution base amounts reported on Line 512.   
• Filers that maintain separate detail of uncollectibles by type of business should rely on those 
records in determining the portion of gross uncollectibles reported on Line 421 that should be 
reported on Line 513.   
• Filers that do not have such detail should make such assignments in proportion to reported gross 
revenues.   
Filers must be able to document how the amounts reported on Line 513 relate to the uncollectible 
revenue/bad debt expense associated with gross billed revenues reported on Line 421.
 
• In exceptional circumstances, amounts reported on Line 513 may exceed amounts reported on 
Line 421 or either amount might actually be negative.  These situations can arise where amounts 
previously written off as uncollectible subsequently are collected. 
Line 514 Net TRS Contribution Base Revenues 
Net TRS contribution base revenues should equal the amounts reported on Line 512 less the amounts 
reported on Line 513. 
 
F.  BLOCK 6:  CERTIFICATION 
Line 601 Filer 499 ID 
Copy the Filer 499 ID from Line 101. 

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Line 602 Legal Name of Filer 
Copy the legal name of the filer from Line 102. 
Line 603 Certifications – Exemptions from Contribution Requirement(s) 
In this line, filers may certify that they are exempt from one or more contribution requirement(s) by 
checking the box next to the mechanism(s) from which they are exempt.   
• As explained above, the FCC Form 499 Telecommunications Reporting Worksheet enables 
telecommunications carriers and service providers to satisfy a number of requirements in one 
consolidated form.   
• Not all entities that file the Telecommunications Reporting Worksheet must contribute to all of 
the support and cost-recovery mechanisms (universal service, LNP, TRS, and NANPA).  For 
example, certain telecommunications providers that are not telecommunications carriers must 
contribute to the universal service support mechanisms, but not to the TRS, LNP, and NANPA 
mechanisms.   
• Section III.A provides summary information on which filers must contribute and which filers are 
exempt from particular contribution requirements.   
Filers that certify that they are exempt from one or more mechanism(s) should use the space provided on 
Line 603 to explain the exemption.
 
Note:  It is not necessary for a filer to certify that it is de minimis for universal service purposes because 
the universal service administrator can determine whether a filer meets the contribution threshold from 
other information provided on the form.  If, however, a reseller or other provider of telecommunications 
qualifies for the de minimis exemption, it must notify its underlying carriers that it is not contributing 
directly to universal service.  Such a reseller or other provider of telecommunication must be treated as an 
end user when the underlying carrier(s) file an FCC Form 499. 
 
Line 604 Regulatory Fee Exemptions 
In this line, filers indicate whether they are exempt from FCC regulatory fees or the filer is an “exempt 
telecommunications company.”87   
• A state or local governmental entity is any state, possession, city, county, town, village, municipal 
corporation, or similar political organization.
88   
• The second check box identifies organizations duly qualified as a nonprofit, tax exempt entity 
under section 501 of the Internal Revenue Code, 26 U.S.C. § 501 or by state certification.89  
These organizations typically qualify for non-profit status under sections 501(c)(3) or 501(c)(12).   
Note that such entities are not exempt from universal service, TRS, LNP, or NANPA contributions unless 
they qualify under some other exemption (i.e., Interstate service providers that have mobile service or 
satellite service revenues but that do not have interstate local revenues or interstate toll revenues are 
exempt from payment of ITSP fees.  Interstate service providers that provide service to only other carriers 
 
87 47 CFR § 1.1162(c).  The FCC will presume that otherwise exempt carriers prefer to pay FCC regulatory fees unless 
they check this box. 
88 47 CFR § 1.1162(b). 
89 47 CFR § 1.1162(c). 

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 47 
are also exempt from ITSP regulatory fees.  Carriers whose total regulatory fee payment obligation is 
$1,000 or less are also exempt). 
Line 605 Request for Nondisclosure of Revenue Information 
Filers may use the box in Line 605 to request nondisclosure of the revenue information contained on the 
Telecommunications Reporting Worksheet.   
• By checking this box, the officer of the company signing the Worksheet certifies that the 
information contained on the Worksheet is privileged or confidential commercial or financial 
information and that disclosure of such information would likely cause substantial harm to the 
competitive position of the company filing the Worksheet.   
• This box may be checked in lieu of submitting a separate request for confidentiality pursuant to 
section 0.459 of the Commission’s rules.
90   
All decisions regarding disclosure of company-specific information will be made by the Commission.  
The Commission regularly makes publicly available the names (and Block 1 and 2-B contact information) 
of the entities that file the Telecommunications Reporting Worksheet and information on which filers 
contribute to which funding mechanisms, including entities that checked the boxes in Line 603. 
Line 606-611 Officer Certification 
An officer of the filer must examine the data provided in the Telecommunications Reporting Worksheet 
and certify that the information provided therein is accurate and complete.   
• Officers of entities making consolidated filings should refer to Section III.B and must certify that 
they comply with the conditions listed in that section.   
• An officer is a person who occupies a position specified in the corporate by-laws (or partnership 
agreement. Preferably, the signing officer would be a vice-president for finance, comptroller, 
treasurer, or a comparable officer holding a financial position.  Alternatively, the officer signing 
the Form preferably would be the president or vice president of operations.  If the filer is a sole 
proprietorship, the owner must sign the certification.  
 
Capable filers must enter data, and verify, submit, and certify FCC Forms 499-A and 499-Q online via 
USAC’s web-based data entry system, E-File.     
• An electronic signature in the signature block of each form certified by that officer will be 
considered the equivalent to a handwritten signature on the form.   
• By entering his or her electronic signature into the signature block of each form, the officer, 
therefore, acknowledges that such electronic signature certifies his or her identity and attests 
under penalty of perjury as to the truth and accuracy of the information contained in each 
electronically signed form.  
 
• Visit https://www.usac.org/service-providers/contributing-to-the-usf/forms-to-file/ for more 
information and access to the online filing system. 
 
90 47 CFR § 0.459; see Examination of Current Policy Concerning the Treatment of Confidential Information 
Submitted to the Commission, GC Docket No. 96-55, Report and Order, 13 FCC Rcd 24816 (1998) (listing the 
showings required in a request that information be withheld and stating that the Commission may defer action on 
such requests until a formal request for public inspection has been made). 

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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A 
Instructions — Page 48 
A person who willfully makes false statements on the Worksheet can be punished by fine or 
imprisonment under Title 18 of the United States Code.91 
Line 612 Type of Filing 
Indicate whether this filing is an original filing for the year, due on April 1, a registration filing for a new 
service provider, a filing with revised registration information, or a filing with revised revenue 
information.  See section III.D for information on the obligation to file revisions.
  
V. CALCULATION OF CONTRIBUTIONS 
Filers do not calculate the amounts that they must contribute in this Worksheet.  The administrators will 
use the revenue information on the Worksheet to calculate a funding base and individual contributions for 
each support mechanism.  Individual contributions are determined by the use of “factors”—factors reflect 
the total funding requirement of a particular mechanism divided by the total contribution base for that 
mechanism.  Information on the contribution bases and individual filer contributions are shown below in 
Table 4. 
Table 4:  Contribution Bases 
Support Mechanism Funding Basis 
Universal service  Line 423(d) + Line 423(e)* 
less revenues corresponding to universal service 
contributions** 
TRS 
(Filers with end-user revenues must pay a 
minimum of $25) 
Line 514(a) for contributions funding IP CTS,92 
IP Relay,93 and VRS.94  
Line 514(b) for contributions funding all other 
forms of TRS 
NANPA 
(Filers with end-user revenues must pay a 
minimum of $25.  Filers with no end-user 
revenues must pay $25.) 
 Line 420(a) 
plus Line 412(a) 
less Line 511(a) 
LNPA - by region 
(Filers with only carrier’s carrier revenue in a 
region must pay $100 for that region) 
 Line 420(a) 
plus Line 412(a) 
less Line 511(a) 
times percentages on Lines 503 through 509 
 
91 See 18 U.S.C. § 1001. 
92 See 47 CFR 64.601(a)(22).   
93 See 47 CFR 64.601(a)(23). 
94 See 47 CFR 64.601(a)(50). 

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* Line 423(e) is excluded from the contribution base if the total of amounts on Line 423(d) for the filer 
consolidated with all affiliates is less than 12% of the total of Line 423(d) + Line 423(e) for the filer 
consolidated with all affiliates.  See 47 CFR § 54.706(c). 
** The contribution base for an individual filer is the projected collected interstate and international revenues for 
the quarter, reduced by an imputed amount of universal service support pass-through charges, based on the 
actual factor for the quarter.  See 2002 Second Contribution Methodology Order and FNPRM, 17 FCC Rcd 
24952; see, e.g., Proposed First Quarter 2004 Universal Service Contribution Factor, CC Docket No. 96-45, 
Public Notice, 18 FCC Rcd 25111 (2003).  See also FCC, Contribution Factor & Quarterly Filings - Universal 
Service Fund (USF). 
Management Support, https://www.fcc.gov/encyclopedia/contribution-factor-quarterly-filings-universal-
service-fund-usf-management-support.  
 
Monthly billings for universal service are based on projected collected revenue information filed on the 
quarterly FCC Form 499-Q.   
• Historical amounts reported on FCC Form 499-Q Line 116(b) and (c) correspond to FCC Form 
499-A Line 420(d) and (e), respectively.   
• Projected collected revenues on FCC Form 499-Q Line 120(b) and (c) correspond to net universal 
service base revenues on FCC Form 499-A Line 423(d) and (e), respectively.   
• The FCC Form 499-Q provides instructions for projecting revenues, and for removing 
uncollectible amounts from billed revenue projections.   
• The amounts filed on the FCC Form 499-A are used to review and true-up FCC Form 499-Q 
filings and associated contributions. 
VI.  ADDITIONAL INFORMATION 
A. REMINDERS 
 File the FCC Form 499-A online at https://forms.universalservice.org. 
 Contributors are required to maintain records and documentation to justify information 
reported on the Telecommunications Reporting Worksheet for five years.  See section III.E. 
 Is the filer affiliated with another telecommunications provider?  Each legal entity must file 
separately unless they qualify for filing on a consolidated basis.  See section III.B.  Each 
affiliate or subsidiary must show the same Affiliated Filers information on Lines 106.1 and 
106.2. 
 Provide data for all lines that apply.  Show a zero for services for which the filer had no 
revenues for the filing period. 
 Be sure to include on Line 112 all names by which the filer is known to customers, including 
the names of agents or billers if those names appear on customer bills. 
 Telecommunications providers that are required to contribute to universal service support 
mechanisms must also file quarterly FCC Forms 499-Q.  See section III.C. 
 Wherever possible, revenue information should be taken from the filer’s financial records. 
 The Worksheet must be signed by an officer of the filer.  An officer is a person who occupies 
a position specified in the corporate by-laws (or partnership agreement), and would typically 
be president, vice president for operations, comptroller, treasurer, or a comparable position. 
 Do not mail the Worksheet to the FCC.  See section III.C. 

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 Filers must re-file parts of the Worksheet if the Agent for Service of Process or FCC 
Registration information changes during the year. 
FCC Form 499 is one of several forms that telecommunications carriers and other providers of interstate 
telecommunications may need to file.  Information concerning common filing requirements for such 
providers may be found on the Commission’s web site, at  https://www.fcc.gov/reports-
research/guides/common-carrier-filing-requirements-information-firms-providing-telecommunications-
services. 
B. PAPERWORK REDUCTION ACT NOTICE 
Section 52.17 of the Federal Communications Commission’s rules require all telecommunications carriers 
and interconnected VoIP providers to contribute to meet the costs of establishing numbering 
administration, and directs that contributions shall be calculated and paid in accordance with the FCC 
Form 499-A or Worksheet.  47 CFR § 52.17.  Section 52.32 requires the local number portability 
administrators shall recover the shared costs of long-term number portability from all telecommunications 
carriers and interconnected VoIP providers.  47 CFR § 52.32.  Sections 54.706, 54.711, and 54.713 
require all interstate telecommunications carriers, interconnected VoIP providers, providers that offer 
interstate telecommunications for a fee on a non-common carrier basis, and payphone providers that are 
aggregators to contribute to universal service and file this Worksheet once a year and the FCC Form 499-
Q four times a year.  47 CFR §§ 54.706, 54.711, 54.713.  Section 64.604 requires that every common 
carrier, interconnected VoIP provider, and non-interconnected VoIP provider contribute to the TRS Fund 
on the basis of its relative share of end-user revenues that are subject to contributions based on 
information provided in this Worksheet.  47 CFR §§ 64.601(b), 64.604(c)(5)(iii)(A) and (B).  Section 
64.1195 and the Commission’s orders require all telecommunications carriers and interconnected VoIP 
providers to register using the FCC Form 499-A.  47 CFR § 64.1195(a). 
This collection of information stems from the Commission’s authority under sections 151(i), 225, 251, 
254, 258, and 715 of the Communications Act of 1934, as amended, 47 U.S.C. §§ 151(i), 225, 251, 254, 
258, 616.  The data in the Worksheet will be used to calculate contributions to the universal service 
support mechanisms, the TRS support mechanism, the cost recovery mechanism for numbering 
administration, and the cost recovery mechanism for shared costs of long-term number portability.  
Selected information provided in the Worksheet will be made available to the public in a manner 
consistent with the Commission’s rules. 
We have estimated that each response to this collection of information will take, on average, 13.5 hours.  
Our estimate includes the time to read the instructions, look through existing records, gather and maintain 
the required data, and actually complete and review the form or response.  If you have any comments on 
this estimate, or how we can improve the collection and reduce the burden it causes you, you may write 
the Federal Communications Commission, AMD-PPM, Washington, D.C. 20554, Paperwork Reduction 
Project (3060-0855).  We also will accept your comments via the Internet if you send them to 
pra@fcc.gov.  DO NOT SEND COMPLETED WORKSHEETS TO THIS ADDRESS. 
You are not required to respond to a collection of information sponsored by the federal government, and 
the government may not conduct or sponsor this collection, unless it displays a currently valid Office of 
Management and Budget (OMB) control number.  This collection has been assigned an OMB control 
number of 3060-0855. 
The Commission is authorized under the Communications Act to collect the information we request on 
this form.  We will use the information that you provide to determine contribution amounts.  If we believe 
there may be a violation or potential violation of a statute or a Commission regulation, rule, or order, your 
Worksheet may be referred to the Federal, state, or local agency responsible for investigating, 
prosecuting, enforcing, or implementing the statute, rule, regulation, or order.  In certain cases, the 
information in your Worksheet may be disclosed to the Department of Justice, court, or other adjudicative 

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Instructions —  Page 51 
body when (a) the Commission; or (b) any employee of the Commission; or (c) the United States 
government, is a party to a proceeding before the body or has an interest in the proceeding. 
With the exception of your employer identification number, if you do not provide the information we 
request on the Worksheet, the Commission may consider you in violation of rules 1.47, 52.17, 52.32, 
54.713, 64.604, and 64.1195.  47 CFR §§ 1.47, 52.17, 52.32, 54.713, 64.604, 64.1195. 
The foregoing notice is required by the Paperwork Reduction Act of 1995, P.L. No. 104-13, 44 U.S.C. 
§ 3501, et seq. 

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Appendix A 
 
How to determine if a filer met the universal service de minimis standard for calendar year 2025 
 (1) Interstate contribution base for filer 
Enter Line 423(d) from FCC Form 499-A. 
$ 
(2) International contribution base for filer 
Enter Line 423(e) from FCC Form 499-A. 
$ 
(3) Interstate contribution base for all affiliates* 
Enter sum of Line 423(d) from FCC Forms 499-A of all affiliates. 
$ 
(4) International contribution base for all affiliates  
Enter sum of Line 423(e) from FCC Forms 499-A of all affiliates. 
$ 
(5) Consolidated interstate contribution base 
Enter Line (1) + Line (3). 
$ 
(6) Consolidated interstate and international contribution base 
Enter Line (2) + Line (4) + Line (5). 
$ 
(7) Consolidated interstate contribution base as a percentage of 
consolidated interstate and international contribution base 
Enter Line (5) / Line (6). 
% 
(8) LIRE Exemption ** 
If Line (7) > 12%, enter Line (2). 
If Line (7) ≤ 12%, enter $0. 
$ 
(9) Contribution base to determine de minimis qualification 
Enter Line (1) + Line (8). 
$ 
(10) 2026 Form 499-A de minimis estimation factor 0.256 *** 
(11) Estimated annual contribution 
Enter Line (9) x Line (10) 
$ 
 
* Unless otherwise specifically provided, an affiliate is a “person that (directly or indirectly) owns 
or controls, is owned or controlled by, or is under common ownership or control with, another 
person.”  For this purpose, the term “owns” means to own an equity interest (or the equivalent 
thereof) of more than 10 percent.  See 47 U.S.C. § 153(2). 
 
** Line 423(e) is excluded from the contribution base if the total of amounts on Line 423(d) for the 
filer consolidated with all affiliates is less than 12% of the total of Line 423(d) + Line 423(e) for 
the filer consolidated with all affiliates.  See 47 CFR § 54.706(c). 
*** The estimation factor is based on a contribution factor of 0.344, which is the average of the four 
contribution factors of 2024, and a corresponding circularity factor of 0.2549214.  Actual 
contribution and circularity factors for calendar year 2025 may have increased or decreased 
depending on quarterly changes in program costs and the projected contribution base.  Using the 
estimation factor, filers whose actual contribution requirements total less than $10,000 for the 
calendar year will be treated as de minimis and will receive refunds, if necessary.  Filers whose 
actual contribution requirements total $10,000 or more are required to contribute directly to the 
universal service support mechanisms.  Note that telecommunications carriers and interconnected 
VoIP service providers must file this Worksheet regardless of whether they qualify for the de 
minimis exemption.  Telecommunications providers may qualify for one of the exemptions to 
filing as detailed in Sections II.A.2.

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Appendix B 
 
Explanation of categories listed in Line 105 
 
CAP/CLEC (Competitive Access Provider/Competitive Local Exchange Carrier). — Competes with 
incumbent local exchange carriers (ILECs) to provide local exchange services, or telecommunications 
services that link customers with interexchange facilities, local exchange networks, or other customers, 
other than Coaxial Cable providers. 
Cellular/PCS/SMR (Cellular, Personal Communications Service, and Specialized Mobile Radio). —  
Provides primarily wireless telecommunications services (wireless telephony).  This category includes all 
providers of real-time two-way or push-to-talk switched voice services that interconnect with the public 
switched network, including providers of prepaid phones and public coast stations interconnected with the 
public switched network.  See 47 CFR § 80.451.  This category includes the provision of wireless 
telephony by resale.  An SMR provider would select this category if it primarily provides wireless 
telephony rather than dispatch or other mobile services. 
Coaxial Cable. — Uses coaxial cable (cable TV) facilities to provide local exchange services or 
telecommunications services that link customers with interexchange facilities, local exchange networks, 
or other customers. 
ILEC (Incumbent Local Exchange Carrier). — Provides local exchange service.  An incumbent LEC 
or ILEC generally is a carrier that was at one time franchised as a monopoly service provider or has since 
been found to be an incumbent LEC.  See 47 U.S.C. § 251(h). 
IXC (Interexchange Carrier). — Provides long distance telecommunications services substantially 
through switches or circuits that it owns or leases. 
Interconnected VoIP Provider. — Provides “interconnected VoIP service,” which is 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 that originate on the public switched telephone network and to 
terminate calls to the public switched telephone network. 
Local Reseller. — Provides local exchange or fixed telecommunications services by reselling services of 
other carriers. 
Non-Interconnected VoIP Provider. — Provides non -interconnected VoIP service, which is a service 
that (i) enables real-time voice communications that originate from or terminate to the user’s location 
using Internet protocol or any successor protocol and (ii) requires Internet protocol compatible customer 
premises equipment, but (iii) is not an interconnected VoIP service. 
Operator Service Provider (OSP). — Serves customers needing the assistance of an operator to 
complete calls or needing alternate billing arrangements such as collect calling. 
Paging —  Provides wireless paging or wireless services.  This category includes the provision of paging 
services by resale. 
Payphone Service Provider. — Provides customers access to telephone networks through payphone 
equipment, special teleconference rooms, etc.  Payphone service providers also are referred to as 
payphone aggregators. 
Prepaid Calling Card Provider. — Provides prepaid calling card services by selling prepaid calling 
cards to the public, to distributors or to retailers.  Prepaid card providers provide consumers the ability to 
place long distance calls without presubscribing to an interexchange carrier or using a credit card.  
Prepaid card providers typically resell the toll service of other carriers and determine the price of the 

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Instructions —  Page 54 
 
service by setting the price of the card, assigning personal identification numbers (PINs) and controlling 
the number of minutes that the card can be used for.  Companies who simply sell cards created by others 
are marketing agents and do not file. 
Private Service Provider. — Offers telecommunications to others for a fee on a non -common carrier 
basis.  This would include a company that offers excess capacity on a private system that it uses primarily 
for internal purposes.  This category does not include SMR or Satellite Service Providers. 
Satellite Service Provider. — Provides satellite space segment or earth stations that are used for 
telecommunications service. 
Shared-Tenant Service Provider /Building LEC. — Manages or owns a multi-tenant location that 
provides telecommunications services or facilities to the tenants for a fee. 
SMR (dispatch) (Specialized Mobile Radio Service Provider). — Primarily provides dispatch services 
and mobile services other than wireless telephony.  While dispatch services may include interconnection 
with the public switched network, this category does not include carriers that primarily offer wireless 
telephony.  This category includes LTR dispatch or community repeater systems. 
Stand-Alone Audio Bridging Provider /Integrated Teleconferencing Service Provider. — Allows 
end users to transmit a call (using telephone lines), to a point specified by the user (the conference 
bridge), without change in the form or content of the information as sent and received (voice 
transmission). 
Toll Reseller. — Provides long distance telecommunications services primarily by reselling the long 
distance telecommunications services of other carriers. 
Wireless Data. — Provides mobile or fixed wireless data services using wireless technology.  This 
category includes the provision of wireless data services by resale. 
The Worksheet also provides boxes for “Other Local,” “Other Mobile,” and “Other Toll.”  If one of these 
categories is checked, the filer should describe the nature of the service it provides under the check boxes.  
For example, filers that provide toll service that:  (1) uses ordinary customer premises equipment with no 
enhanced functionality; (2) originates and terminates on the public switched telephone network and 
(3) undergoes no net protocol conversion and provides no enhanced functionality to end users due to the 
provider’s use of IP technology should enter “VoIP toll” in the explanation field.95 
 
Appendix C – Definitions for International Reporting 
 
Country-Beyond Service is an International Calling Service (ICS) provided and billed by a U.S. 
International Service Provider to a customer located in a foreign point in which case the customer, using a 
credit card or calling card issued by the U.S. International Service Provider, calls a telephone number in 
another foreign point. 
Country-Direct Service is ICS provided by a U.S. International Service Provider to a customer located 
in a foreign point in which case the customer, using a credit card or calling card issued by the U.S. 
International Service Provider, calls a telephone number in the United States. 
Foreign-Billed (ICS) refers to ICS that originates or terminates with an end-user in the United States, and 
that is billed by a Foreign Service Provider.  
Foreign Carrier refers to any entity that is authorized within a foreign country to engage in the provision 
of international telecommunications services offered to the public in that country within the meaning of 
 
95 See AT&T IP-in-the-Middle Order, 19 FCC Rcd at 7457, para. 1. 

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the International Telecommunication Regulations, see Final Acts of the World Administrative Telegraph 
and Telephone Conference, Melbourne, 1988 (WATTC-88), Art. 1, which includes entities authorized to 
engage in the provision of domestic telecommunications services if such carriers have the ability to 
originate or terminate telecommunications services to or from points outside their country.  The term 
“Foreign Carrier” does not refer to the nationality of the employees or owners of a communications 
entity. An affiliate of a Foreign Carrier that operates in the United States as a common carrier is a U.S. 
Carrier.  
Foreign Service Provider refers to a Foreign Carrier; or any person or entity in a foreign point that 
provides VoIP service connected to the PSTN in a foreign point or between a foreign point and the United 
States; or any person or entity in a foreign point that provides International Call Completion Service to a 
U.S. International Service Provider or obtains International Call Completion Service from a U.S. 
International Service Provider. 
International Calling Service (ICS) refers to International Message Telephone Service (IMTS) and 
International VoIP Service Connected to the PSTN, including International Call Completion Service for 
IMTS or International VoIP Service Connected to the PSTN. 
International VoIP Service Connected to the PSTN refers to service between the United States and any 
foreign point 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 premise 
equipment; and (4) permits users generally to receive calls that originate on the public switched telephone 
network (PSTN) or to terminate calls to the PSTN.  International VoIP Service Connected to the PSTN 
consists of Interconnected VoIP Service and “one-way” VoIP services, between the United States and any 
foreign point. (One-way VoIP services enable users to terminate calls to the PSTN but do not permit users 
to receive calls that originate on the PSTN, or enable users to receive calls from the PSTN but do not 
permit the user to make calls terminating to the PSTN.)  International Call Completion Service for 
International VoIP Service Connected to the PSTN is included within the definition of International VoIP 
Service Connected to the PSTN. 
Re-originated Foreign ICS refers to ICS traffic from a foreign point that is transmitted to the United 
States for retransmission to a destination foreign point, but that is not handled as Traditional Transiting 
ICS.  
Settlement Payout refers to the expense (including any transiting fees) that a U.S. International Service 
Provider incurs for International Call Completion Service to a foreign point obtained from a Foreign 
Service Provider.  
Settlement Receipt refers to the revenue that a U.S. International Service Provider bills for International 
Call Completion Service to the United States provided to a Foreign Service Provider. 
Traditional Transiting ICS refers to ICS from a foreign point that (a) transits the United States prior to 
completion at a foreign point and (b) is settled at a rate agreed upon by the Foreign Service Provider in 
the origination foreign point and the Foreign Service Provider in the destination foreign point. The U.S. 
International Service Provider that provides the transiting service is reimbursed for its handling and 
transmission of the traffic by the Foreign Service Provider in the origination foreign point. 
U.S.-Billed Facilities ICS refers to U.S.-Billed ICS that a U.S. International Service Provider provides as 
Facilities ICS.  
U.S.-Billed ICS refers to an ICS call that originates or terminates in the United States and that is billed by 
a U.S. International Service Provider to an end-user customer or to a U.S. International Service Provider 
that is taking the service for resale; or a Reorginated Foreign ICS call that is billed by a U.S. International 
Service Provider to a Foreign Service Provider; or a country-beyond call.  
  

========== PAGE 56 ==========
Save time, avoid problems – file electronically at http://forms.universalservice.org FCC Form 499-A / 2026 
 
2026 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting 2025 Revenues)                                                                                               APPROVED BY OMB 
                                                                                     3060-0855 
>>> Please read instructions before completing.<<< 
 Annual Filing -- due April 1, 2026  
Block 1:  Contributor Identification Information During the year, filers must refile Blocks 1, 2 and 6 if there are any changes in Lines 104 or 112.  See Instructions.  
101 Filer 499 ID  [If you don't know your number, contact the administrator at (888) 641-8722. 
If you are a new filer, write “NEW” in this block and a Filer 499 ID will be assigned to you.]  
102 Legal name of filer  
103 IRS employer identification number [Enter 9 digit number] 
104 Name filer is doing business as  
105 Telecommunications activities of filer  [Select up to 5 boxes that best describe the reporting entity.  Enter numbers starting with “1” to show the order of importance -- see instructions.] 
   Audio Bridging (teleconferencing) Provider   CAP/CLEC   Cellular/PCS/SMR (wireless telephony inc. by resale) 
   Coaxial Cable   Incumbent LEC   Interconnected VoIP   Interexchange Carrier (IXC)   Local Reseller 
   Non-Interconnected VoIP   Operator Service Provider   Paging    Payphone Service Provider   Prepaid Card 
   Private Service Provider   Satellite Service Provider   Shared-Tenant Service Provider / Building LEC   SMR (dispatch) 
   Toll Reseller   Wireless Data   Other Local   Other Mobile   Other Toll 
 If Other Local, Other Mobile or Other Toll is checked 
describe carrier type / services provided:  
  
106.1 Affiliated Filers Name/Holding Company Name (All affiliated companies must show the same name on this line.) 
 
Check if filer has no affiliates        
106.2 Affiliated Filers Name/Holding Company Name IRS employer identification number [Enter 9 digit number] 
107 FCC Registration Number (FRN)  [https://apps.fcc.gov/cores/userLogin.do] 
[For assistance, contact the CORES help desk at 877-480-3201 or CORES@fcc.gov] 
 
[Enter 10 digit number] 
108 Management company  [if filer is managed by another entity]  
109 Complete mailing address of reporting entity corporate headquarters Street1 
Street2 
Street3 
City                                       State                         Zip (postal code)                    Country  
110 Complete business address for customer inquiries and complaints 
 
                                 check if same address as Line 109    
Street1 
Street2 
Street3 
City                                       State                         Zip (postal code)                    Country  
111 Telephone number for customer complaints and inquiries  [Toll-free number if available]   (      )                     -                                ext - 
112 List all trade names used in the past 3 years in providing telecommunications.  Include all names by which you are known by customers. 
a  g  
b  h  
c  i  
d  j  
e  k  
f  l  
 Use additional sheets if necessary.  Each filer must provide all names used for telecommunications activities 
 
PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001 

========== PAGE 57 ==========
 
Save time, avoid problems – file electronically at http://forms.universalservice.org FCC Form 499-A / 2026 
 
 2026 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting 2025 Revenues)                                                                                                  Page 2 
Block 2-A:  Regulatory Contact Information 
201 Filer 499 ID  [from Line 101]  
202 Legal name of filer  [from Line 102]  
203 Person who completed this Worksheet First                                                                             MI                  Last 
204 Telephone number of this person                   (          )                                -                           ext - 
205 Fax number of this person                   (          )                                -                            
206 Email of this person    ||not for public release||  
207 Contact person name, office name, and mailing address of a 
corporate office to which correspondence regarding this 
Telecommunications Reporting Worksheet should be sent.  
 
                                   check if same name as Line 203    
                                check if same address as Line 109    
Office                                                                                 Attn:  First name                                    MI            Last 
 
Email    ||not for public release||                                   Phone     (       )     -           ext-          Fax (    )         - 
- - - - - - - - - - - -  - - - - - - - - - - - - - - -- - - - - - - - - - - -  - - - - - - - - - - - - - - -- - - - - - - - - - - -  - - - - - - - - - - - - - - -- - - - - - - - - - - -  - - - - - -  
Street1 
Street2 
Street3 
City                                       State                         Zip (postal code)                    Country  
208 Billing address and billing contact person 
[Plan administrators will send bills for contributions to this 
address.  Please attach a written request for alternative billing 
arrangements.] 
 
                check if name and address same as Line 207  
  
Company                                                                           Attn:  First name                                    MI            Last 
 
Email    ||not for public release||                                   Phone     (       )     -           ext-          Fax (    )         - 
- - - - - - - - - - - -  - - - - - - - - - - - - - - -- - - - - - - - - - - -  - - - - - - - - - - - - - - -- - - - - - - - - - - -  - - - - - - - - - - - - - - -- - - - - - - - - - - -  - - - - - - 
Street1 
Street2 
Street3 
City                                       State                         Zip (postal code)                    Country  
208.1 Email address pertaining to ITSP regulatory fee issues     ||not for public release|| 
Block 2-B:  Agent for Service of Process All carriers and providers of interconnected and non-interconnected VoIP must complete Lines 209 through 213. During the year, these 
filers must refile Blocks 1, 2, and 6 if there are any changes in this section. See Instructions 
 
209 D.C. Agent for Service of Process Company                                                                            Attn:  First name                                    MI            Last 
210 Telephone number of D.C. agent                   (          )                                -                           ext - 
211 Fax number of D.C. agent                   (          )                                -                            
212 Email of D.C. agent  
213 Complete business address of D.C. agent 
for hand service of documents 
 
Street1 
Street2 
Street3 
City                                       State       DC                Zip 
214 Local/alternate Agent for Service of Process (optional) Company                                                                            Attn:  First name                                    MI            Last 
215 Telephone number of local/alternate agent                   (          )                                -                           ext - 
216 Fax number of local/alternate agent                   (          )                                -                            
217 Email of local/alternate agent  
218 Complete business address of local/alternate agent 
for hand service of documents 
 
Street1 
Street2 
City                                       State                         Zip (postal code)                    Country  
PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001 

========== PAGE 58 ==========
 
Save time, avoid problems – file electronically at http://forms.universalservice.org FCC Form 499-A / 2026 
 
2026 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting 2025 Revenues)                                                                                                    Page 3 
Block 2-C:  FCC Registration and Contact Information Filers must refile Blocks 1, 2 and 6 
if there are any changes in this section.  See Instructions. 
 
219 Filer 499 ID  [from Line 101]  
220 Legal name of filer  [from Line 102]  
221 Chief Executive Officer (or, highest ranking company officer if 
the filer does not have a chief executive officer) 
First                                                                             MI                  Last 
222 Business address of individual named on Line 221 
 
                                             check if same as Line 109    
Street1 
Street2 
Street3 
City                                       State                         Zip (postal code)                    Country  
223 Second ranking company officer, such as Chairman  
(Must be someone other than the individual listed on Line 221) 
First                                                                             MI                  Last 
224 Business address of individual named on Line 223 
 
                                             check if same as Line 109    
Street1 
Street2 
Street3 
City                                       State                         Zip (postal code)                    Country  
225 Third ranking company officer, such as President or Secretary 
(Must be someone other than individuals listed on Lines 221 and 
223) 
First                                                                             MI                  Last 
226 Business address of individual named on Line 225 
                                             check if same as Line 109    
Street1 
Street2 
Street3 
City                                       State                         Zip (postal code)                    Country  
227 Indicate jurisdictions in which the filer provides service.  Include jurisdictions in which service was provided in the past 15 months 
and jurisdictions in which service is likely to be provided in the next 12 months. 
  Alabama  Guam  Massachusetts  New York  Tennessee 
  Alaska  Hawaii  Michigan  North Carolina  Texas 
  American Samoa  Idaho  Midway Atoll  North Dakota  Utah 
 Arizona  Illinois  Minnesota  Northern Mariana Islands  U.S. Virgin Islands 
 Arkansas  Indiana  Mississippi  Ohio  Vermont 
 California  Iowa  Missouri  Oklahoma  Virginia 
 Colorado  Johnston Atoll  Montana  Oregon  Wake Island 
  Connecticut  Kansas  Nebraska  Pennsylvania  Washington 
  Delaware  Kentucky  Nevada  Puerto Rico  West Virginia 
  District of Columbia  Louisiana  New Hampshire  Rhode Island  Wisconsin 
  Florida  Maine  New Jersey  South Carolina  Wyoming 
  Georgia  Maryland  New Mexico  South Dakota  
228 
Year and month filer first provided (or expects to provide) telecommunications in the U.S.  Check if prior to 1/1/1999, otherwise: Year Month 
PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001 
 

========== PAGE 59 ==========
 
Save time, avoid problems – file electronically at http://forms.universalservice.org FCC Form 499-A / 2026 
 
2026 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting 2025 Revenues)                                                                                                    Page 4 
Block 3:  Carrier’s Carrier Revenue Information 
 
301 Filer 499 ID  [from Line 101]  
302 Legal name of filer  [from Line 102]  
Report billed revenues for January 1 through December 31, 2025. 
Do not report any negative numbers.  Dollar amounts may be rounded to the nearest thousand dollars.  
However, report all amounts as whole dollars. 
 
See instructions regarding percent interstate and international. 
 
 
Total  
Revenues 
(a) 
If breakouts are not book 
amounts, enter whole  
percentage estimates 
Breakouts 
Interstate 
Revenues 
 
(d) 
International 
Revenues 
 
(e) 
Interstate 
(b) 
International 
(c) 
Revenues from Services Provided for Resale as Telecommunications 
by Other Contributors to Federal Universal Service Support Mechanisms 
 
Fixed local service 
     
     
 
 
303.1 
Monthly service, local calling, connection charges, vertical features, 
and other local exchange service including subscriber line and  
PICC charges to IXCs 
    Provided as unbundled network elements (UNEs) 
     
     
303.2     Provided under other arrangements      
 
304.1 
Per-minute charges for originating or terminating calls 
    Provided under state or federal access tariff 
     
304.2     Provided as unbundled network elements or other contract arrangement      
 Local private line & business data service      
305.1     Provided to other contributors for resale as telecommunications      
305.2     Provided to other contributors for resale as interconnected VoIP      
306 Payphone compensation from toll carriers      
307 Other local telecommunications service revenues      
308 Support revenues received from Federal or state sources      
Mobile services (i.e., wireless telephony, paging, and other mobile services)      
309 Monthly, activation, and message charges except toll      
Toll services      
310 Operator and toll calls with alternative billing arrangements (credit card, collect, 
international call-back, etc.) 
     
311 Ordinary long distance (direct-dialed MTS, customer toll-free (800/888 
etc.) service, “10-10” calls, associated monthly account maintenance, 
PICC pass-through, and other switched services not reported above) 
     
312 Long distance private line services      
313 Satellite services      
314 All other long distance services      
315 Total revenues from resale  [Lines 303 through 314]      
See section III.C.2 of the instructions for the requirements applicable to revenue reported on this page.   These records must be made available to the administrator or the FCC 
upon request. 
PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001 

========== PAGE 60 ==========
 
Save time, avoid problems – file electronically at http://forms.universalservice.org FCC Form 499-A / 2026 
 
2026 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting 2025 Revenues)                                                                                                    Page 5 
Block 4-A:  End-User and Non-Telecommunications Revenue Information 
401 Filer 499 ID  [from Line 101]  
402 Legal name of filer  [from Line 102]  
Report billed revenues for January 1 through December 31, 2025. 
Do not report any negative numbers.  Dollar amounts may be rounded to 
the nearest thousand dollars.  However, report all amounts as whole dollars. 
 
See instructions regarding percent interstate and international. 
 
Total 
 Revenues 
 
 
(a) 
If breakouts are not book 
amounts, enter whole 
percentage estimates 
Breakouts 
Interstate 
Revenues 
 
(d) 
International 
Revenues 
 
(e) 
Interstate 
(b) 
International 
(c) 
Revenues from All Other Sources (end-user, telecom. & non-telecom.)      
403 Surcharges or other amounts on bills identified as recovering  
State or Federal universal service contributions 
     
Fixed local services      
 Monthly service, local calling, connection charges, vertical features, 
and other local exchange service charges except for federally 
tariffed subscriber line charges and PICC charges 
Traditional Circuit Switched 
     
404.1     Provided at a flat rate including interstate toll service – local portion      
404.2     Provided at a flat rate including interstate toll service – toll portion      
404.3     Provided without interstate toll included (see instructions)      
 Interconnected VoIP      
404.4     Offered in conjunction with a broadband connection      
404.5     Offered independent of a broadband connection      
405 Tariffed subscriber line charges, Access Recovery Charges, and PICC charges  
levied by a local exchange carrier on a no-PIC customer 
     
406 Local private line & business data service  [Includes the transmission 
portion of wireline broadband Internet access provided on a common 
carrier basis.] 
     
407 Payphone coin revenues (local and long distance)      
408 Other local telecommunications service revenues      
Mobile services (i.e., wireless telephony, paging, and other mobile services)      
409 Monthly and activation charges      
410 Roaming and air-time charges for toll calls,  
but excluding separately stated toll charges 
     
 
PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001 

========== PAGE 61 ==========
 
Save time, avoid problems – file electronically at http://forms.universalservice.org FCC Form 499-A / 2026  
 
2026 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting 2025 Revenues)                                                                                                      Page 6 
Block 4-A:  Continued 
  
Total  
Revenues 
 
 
(a) 
If breakouts are not book 
amounts, enter whole 
percentage estimates 
Breakouts 
Interstate 
Revenues 
 
(d) 
International 
Revenues 
 
(e) 
Interstate 
(b) 
International 
(c) 
Toll services      
411 Prepaid calling card (including card sales to customers 
and non-carrier distributors) reported at face value of cards 
     
412 International calls that both originate and terminate in foreign points  0% 100%   
413 Operator and toll calls with alternative billing arrangements (credit 
card, collect, international call-back, etc.) other than revenues 
reported on Line 412 
     
 Ordinary long distance (direct-dialed MTS, customer toll-free (800/888 
etc.) service, “10-10” calls, associated monthly account maintenance, 
PICC pass-through, and other switched services not reported above) 
     
414.1     All, other than interconnected VoIP, including, but not limited to,  
    itemized toll on wireline and wireless bills 
     
414.2     All interconnected VoIP long distance, including, but not limited to,  
    itemized toll 
     
415 Long distance private line services      
416 Satellite services      
417 All other long distance services      
 Revenues other than U.S. telecommunications revenues, including information services, 
inside wiring maintenance, billing and collection, customer premises equipment, published 
directory, dark fiber, Internet access, cable TV program transmission, foreign carrier 
operations, and non-telecommunications revenues  (See instructions) 
     
418.1     bundled with circuit switched local exchange service      
418.2     bundled with interconnected VoIP local exchange service      
418.3     Other      
418.4     non-interconnected VoIP revenues not included in any other category      
Block 4-B:  Total Revenue and Uncollectible Revenue Information 
 
419 Gross billed revenues from all sources (incl. reseller & non-telecom.) 
[Lines 303 through 314 plus Lines 403 through 418] 
     
420 Gross universal service contribution base amounts [Lines 403 through 411 plus 
Lines 413 through 417]  [See Table 3 in instructions.] 
     
421 Uncollectible revenue/bad debt expense associated with gross 
billed revenues amounts shown on Line 419  [See instructions.] 
     
422 Uncollectible revenue/bad debt expense associated with universal 
service contribution base amounts shown on Line 420 
     
423 Net universal service contribution base revenues 
[Line 420 minus line 422] 
     
 

========== PAGE 62 ==========
 
Save time, avoid problems – file electronically at http://forms.universalservice.org FCC Form 499-A / 2026  
 
2026 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting 2025 Revenues)                                                                                                        Page 7 
Block 5:  Additional Revenue Breakouts 
 
501 Filer 499 ID  [from Line 101]  
502 Legal name of filer  [from Line 102]  
Filers that report revenues in Block 3 and Block 4 must provide the percentages requested in Lines 503 through 510. 
See instructions for limited exceptions. 
 
             Percentage of revenues reported in Block 3 and Block 4 billed in each region of the country.  Round or 
             estimate to nearest whole percentage.  Enter 0 if no service was provided in the region. 
 
 
 
Block 3 
Carrier’s Carrier 
(a) 
 
 
Block 4 
End-User Telecom 
(b) 
503 Southeast:         Alabama, Florida, Georgia, Kentucky Louisiana, Mississippi, North Carolina, 
                          Puerto Rico, South Carolina, Tennessee, and U.S. Virgin Islands 
% % 
504 Western:            Alaska, Arizona, Colorado, Idaho, Iowa, Minnesota, Montana, Nebraska, New Mexico, 
                          North Dakota, Oregon, South Dakota, Utah, Washington, and Wyoming 
% % 
505 West Coast:       California, Hawaii, Nevada, American Samoa, Guam, Johnston Atoll, Midway Atoll, 
                          Northern Mariana Islands, and Wake Island 
% % 
506 Mid-Atlantic:    Delaware, District of Columbia, Maryland, New Jersey, Pennsylvania, Virginia, and, 
                          West Virginia 
% % 
507 Mid-West:        Illinois, Indiana, Michigan, Ohio, and Wisconsin % % 
508 Northeast:         Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, and Vermont % % 
509 Southwest:        Arkansas, Kansas, Missouri, Oklahoma, and Texas % % 
510 Total:                 [Percentages must add to 0 or 100.] % % 
511 Revenues from resellers that do not contribute to universal service support mechanisms are included in Block 4-B, Line 420 but may be excluded from a 
filer’s TRS, NANPA, LNP, and FCC interstate telephone service provider regulatory fee contribution bases.  To have these amounts excluded the filer has 
the option of identifying such revenues below.  As stated in the instructions, you must have in your records the FCC Filer 499 ID for each customer 
whose revenues are included on Line 511.  (See instructions.) 
 
 
 (a) (b) 
 Total Revenues Interstate and International 
              Revenues from resellers that do not contribute to Universal Service   
512 Gross TRS contribution base amounts 
[Lines 403 through 417 plus Line 418.4 less Line 511] 
  
513 Uncollectible revenue/bad debt expense associated with TRS contribution base amounts 
shown on Line 512 
  
514 Net TRS contribution base revenues  [Line 512 less Line 513]   
 
PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001 

========== PAGE 63 ==========
 
Save time, avoid problems – file electronically at http://forms.universalservice.org FCC Form 499-A / 2026  
 
2026 FCC Form 499-A Telecommunications Reporting Worksheet (Reporting 2025 Revenues)                                                                                                        Page 8 
Block 6:  CERTIFICATION:  to be signed by an officer of the filer 
 
601 Filer 499 ID  [from Line 101]  
602 Legal name of filer  [from Line 102]  
 Section IV of the instructions provides information on which types of filers are required to file for which purposes.  Any filer claiming 
to be exempt from one or more contribution requirements should so certify below and attach an explanation.  [The Universal Service Administrator 
will determine which filers meet the de minimis threshold based on information provided in Block 4, even if you fail to so certify below.] 
 
603  
I certify that the filer is exempt from contributing to:  
 
 
Universal Service    TRS     NANPA     LNP Administration     
Provide explanation below: 
________________________________________________________________________________________________________________________________________________________ 
________________________________________________________________________________________________________________________________________________________ 
________________________________________________________________________________________________________________________________________________________ 
________________________________________________________________________________________________________________________________________________________ 
 
604 Please indicate whether the filer is 
 State or Local Government Entity    I.R.C. § 501 or State Tax Exempt (see instructions)    
605 I certify that the revenue data contained herein are privileged and confidential and that public disclosure of such information would likely cause substantial harm to the competitive position of 
the company. I request nondisclosure of the revenue information contained herein pursuant to sections 0.459, 52.17, 54.711 and 64.604 of the Commission’s rules.  
  
I certify that I am an officer of the above-named filer as defined in the instructions, that I have examined the foregoing report and, to the best of my 
knowledge, information and belief, all statements of fact contained in this Worksheet are true and that said Worksheet is an accurate statement of the 
affairs of the above-named company for the previous calendar year.  In addition, I swear, under penalty of perjury, that all requested identification 
registration information has been provided and is accurate.  If the above-named filer is filing on a consolidated basis, I certify that this filing incorporates 
all of the revenues for the consolidated entities for the entire year and that the filer adhered to and continues to meet the conditions set forth in section III-
B of the instructions. 
 
 
 
606 
 
 
Signature 
 
 
               ______________________________________________________________________________
 
607 Printed name of officer First                                                                             MI                  Last 
608 Position with reporting entity  
609 Business telephone number of officer                   (          )                                -                           ext - 
610 Email of officer    ||not for public release||  
611 Date  
612 Check those that apply 
 
 Original April 1 filing for year 
 New filer, registration only 
 Revised filing with updated registration 
 Revised filing with updated revenue data 
Do not mail checks with this form.  File this form online:  https://forms.universalservice.org/portal/login 
For additional information regarding this worksheet contact: (888) 641-8722 or via email:  Form499@usac.org 
 
PERSONS MAKING WILLFUL FALSE STATEMENTS IN THE WORKSHEET CAN BE PUNISHED BY FINE OR IMPRISONMENT UNDER TITLE 18 OF THE UNITED STATES CODE, 18 U.S.C. § 1001 
 