# How to File FCC Form 499-A

Step-by-step guide to filing your annual FCC Form 499-A with USAC. Includes revenue classification, de minimis check, and submission instructions.

Due Date: April 1 annually. Late filings may incur penalties up to $100,000 per violation.

## Step 1: Log into USAC E-File

Navigate to forms.universalservice.org and log in with your USAC credentials. If you don't have an account, click "Register" to create one.

Screenshot: USAC E-File login page

## Step 2: Select Form 499-A

From the dashboard, click "File a Form" then select "Form 499-A (Annual Filing Worksheet)." Choose the reporting year (prior calendar year).

Screenshot: USAC form selection

## Step 3: Verify Filer Information (Block 1)

Confirm your 499 Filer ID, legal entity name, and the month/year you first provided telecom services. Update your contact information if it has changed.

Screenshot: Block 1 filer identification

## Step 4: Select Service Categories (Line 105)

Choose up to 5 categories that describe your telecom activities, ordered by importance. Most VoIP providers select "Interconnected VoIP" as their primary category.

Screenshot: Line 105 service category selection

## Step 5: Report Revenue (Blocks 3-4)

Enter your revenue for each applicable line. Block 3 covers revenue from other contributing resellers; Block 4 covers end-user revenue. Only report telecommunications revenue — information services and other non-telecom revenue are excluded.

- Line 309: Interconnected VoIP (interstate)
- Line 310: Interconnected VoIP (intrastate)
- Line 308: International service
- Line 306: Interstate toll

Screenshot: Revenue reporting blocks

## Step 6: Jurisdiction Allocation (Block 5)

Allocate your revenue between interstate, international, and intrastate jurisdictions. These percentages determine your USF contribution base.

Screenshot: Jurisdiction allocation

## Step 7: Certify and Submit

Review your entries, check the certification box, and click Submit. You'll receive a confirmation number — save this for your records. USAC will process your filing and calculate your contribution obligations.

Screenshot: Certification and submit

### Common mistakes to avoid

- Reporting information service revenue as telecommunications revenue
- Incorrect jurisdiction splits (overstating interstate reduces contributions but triggers audit risk)
- Forgetting to exclude revenue from non-telecom services
- Filing after the April 1 deadline without requesting an extension

### Let us handle it

Our team prepares and files your 499-A with precision. From $499.

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