Deadline Watch - August 2026 FCC Filing Deadlines

Telecommunications Reporting Worksheet, FCC Form 499-Q, Due August 3

Non-de minimis telecommunications carriers and certain other providers of telecommunications, including Voice over Internet Protocol (VoIP) service providers, must file their quarterly FCC Form 499-Q by August 3, 2026, reporting historical revenues from the prior quarter and forecasted revenues for the upcoming quarter. The Universal Service Administrative Company (USAC) uses the historical revenues reported on this form to calculate the filer’s monthly universal service contribution obligation.

De minimis service providers are not required to submit the quarterly FCC Form 499-Q. For 2026, the de minimis threshold is $37,175 for annual revenue. Service providers that anticipate year-end projected revenue totaling less than or equal to $37,175 qualify for de minimis status and therefore are not obligated to pay universal service contributions directly to USAC.

The FCC Form 499-Q must be completed online through USAC’s E-File system. USAC has provided instructions for how to file as well as a User Guide for accessing E-File. USAC will assess late fees for forms that are not filed within 30 days of the due date.

Numbering Resource Utilization/Forecast (NRUF) Report, FCC Form 502, Due August 3

Carriers are required to report on the status of their geographic (CO code and thousands-block) and non-geographic (5XX-NXX and 9YY-NXX) numbering resources semi-annually to the North American Numbering Plan Administrator (NANPA) using FCC Form 502. Utilization and forecast data as of June 30, 2026 is due by August 3, 2026.

Data for geographic numbering resources should be reported on the Geographic NRUF FCC Form 502 and data for non-geographic numbering resources should be reported on the Non-Geographic NRUF FCC Form 502.

Carriers may submit FCC Form 502 directly into the NANP Administration System (NAS), or they may use the Secure File Transfer Protocol (SFTP) or Application Programming Interface (API). Submissions via email are no longer accepted.

NANPA recommends filing FCC Form 502 ahead of the due date to allow sufficient time to make corrections and has provided Filing Tips and Reminders.

If you would like assistance preparing and/or filing either of these reports, contact an attorney in our Broadband, Spectrum, and Communications Infrastructure Practice Group.