About Low Income:

• Overview of the Program
• Overview of the Process
• Individual Outreach
• Understanding Audits
• Filing Appeals
• Training Events

Low Income Tools:

• Latest News
• Calendar/Reminders
• Required Forms
• Disbursement Data
• Rules and Orders
• Tips and Best Practices
• Frequently Asked Questions
• Program Compliance - Whistleblower Hotline
• Submitting A Complaint

Step 9: Report Revenue (Form 499)

USAC is the data collection agent for the Federal Communications Commission (FCC)-required forms that report telecommunications revenue.

The Fund Administration page for contributors on USAC's website provides information about revenue reporting requirements.

That section contains information on:

• Who Must File: Who is required to file the forms per FCC rules
• Schedule of Filings: Description of the current form filing schedule
• Revenue Reporting Worksheets: Links to USAC's online filing system, instructions, and other helpful hints for completing the forms
• Revising Revenue Worksheets: Information on how to revise previously filed data and what to expect from USAC upon submitting that data
• Estimated Revenue: Situations in which USAC is required to estimate revenue on behalf of a company
• Late Filing Penalties: Fees assessed for filing the forms after the deadlines

All telecommunications carriers providing international and interstate telecommunications services, providers of interstate telecommunications that offer interstate telecommunications for a fee on a non-common carrier basis, and payphone providers that are aggregators are required to contribute to universal service and file the Telecommunications Reporting Worksheet (Form 499). There is a de minimis exception for carriers expected to contribute less than $10,000 into the Universal Service Fund.