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justin f8cd37ac8c Initial commit — Performance West telecom compliance platform 
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========== 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
========== PAGE 2 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 2
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).
========== PAGE 3 ==========
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
========== PAGE 4 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 4
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.
========== PAGE 5 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 5
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).
========== PAGE 6 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 6
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.”
========== PAGE 7 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 7
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.
========== PAGE 8 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 8
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.
========== PAGE 9 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 9
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.
========== PAGE 10 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 10
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.
========== PAGE 11 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 11
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).
========== PAGE 12 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 12
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.
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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.
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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
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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.
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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
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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.
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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.
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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
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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:
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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
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 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.
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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
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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).
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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
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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).
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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
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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.
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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
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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
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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
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• 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
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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.
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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
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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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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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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
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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
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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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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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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 .
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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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• 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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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
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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.
========== PAGE 46 ==========
2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 46
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).
========== PAGE 47 ==========
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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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 49
* 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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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 50
 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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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
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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2026 Instructions to the Telecommunications Reporting Worksheet, FCC Form 499-A
Instructions — Page 52
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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2026 Instructions to the Telecommunications Reporting Worksheet, Form 499-A
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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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2026 Instructions to the Telecommunications Reporting Worksheet, Form 499-A
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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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2026 Instructions to the Telecommunications Reporting Worksheet, Form 499-A
Instructions — Page 55
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 ==========
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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 ==========
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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 ==========
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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 ==========
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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
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