Deadline Watch - FCC Form 499-Q is Due May 1, 2026

Non-de minimis telecommunications carriers and certain other providers of telecommunications, including Voice over Internet Protocol (VoIP) service providers, must file their quarterly Telecommunications Reporting Worksheet, FCC Form 499-Q, by May 1, 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.

If you have questions about your FCC Form 499-Q filing obligations, contact Rebecca Jacobs Goldman in our Broadband, Spectrum, and Communications Infrastructure Practice Group.