DA 26-570

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DA 26-570
Released: June 9, 2026
WIRELINE COMPETITION BUREAU SEEKS COMMENT ON PROPOSED
CHANGES TO THE 2027 FCC FORM 499-A, FCC FORM 499-Q, AND
ACCOMPANYING INSTRUCTIONS
WC Docket No. 06-122
Comment Date: July 9, 2026
Reply Comment Date: July 24, 2026
The Wireline Competition Bureau (Bureau) seeks comment on proposed revisions to the (1) 2027
annual Telecommunications Reporting Worksheet, FCC Form 499-A (Form 499-A) and accompanying
instructions (Form 499-A Instructions) to report 2026 revenues,1 and (2) 2027 quarterly
Telecommunications Reporting Worksheet, FCC Form 499-Q (Form 499-Q) and accompanying
instructions (Form 499-Q Instructions) to report projected 2027 collected revenues on a quarterly basis.2
The Bureau has delegated authority to revise these FCC forms and accompanying instructions to,
among other things, ensure “sound and efficient administration of the universal service programs,”3 and to
promote clarity, transparency, and predictability.
1 The Communications Act of 1934 (Act), as amended, requires that the Commission establish mechanisms to fund

universal service, interstate telecommunications relay services, the administration of the North American
Numbering Plan, and the shared costs of local number portability administration. 47 U.S.C. §§ 151, 225, 251, 254.
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 Form 499-A the revenues they receive from offering service. See 47 CFR §§ 52.17(b),
52.32(b), 54.706, 54.708, 54.711, 64.604(b)(5)(iii)(B). The Form 499-A is due on April 1 of each year. See
Universal Service Administrative Company Schedule of Filings http://usac.org/cont/about/when-to-file.aspx.
2 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 Form 499-Q on
February 1, May 1, August 1, and November 1 of each year. 47 CFR §§ 54.706, 54.711, 54.713.
3 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, 18442, para. 81 (1997) (“Because it is difficult to determine in advance precisely the information
that will be needed to administer the new universal service programs, the [Common Carrier, now Wireline
Competition] Bureau will have delegated authority to waive, reduce, or eliminate contributor reporting requirements
that may prove unnecessary. The Bureau also will have delegated authority to require any additional contributor
reporting requirements necessary to the sound and efficient administration of the universal service programs.”). See
47 CFR § 54.711(c). Consistent with this authority, the Bureau annually revises the Telecommunications Reporting
Worksheet Instructions to provide direction and guidance for complying with existing rules and requirements. The
Form 499s and accompanying instructions are typically modified each year based on experience in administering the
universal service program and explicit rulings by the Commission or the Bureau during the preceding reporting
(continued….)

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DA 26-570

Redlined versions of the forms and instructions showing proposed changes from the forms and
instructions currently in effect are attached to this Public Notice. The proposed revisions to the 2027
Forms 499-A and 499-Q and the accompanying instructions, as applicable, are summarized below:
Changes to the 2027 FCC Form 499-A Instructions:
•

Circularity Factor Update: Page 52 is updated to note that the circularity factor will be
adjusted and updated in the Form 499-A instructions based upon the 2026 quarterly
contribution factors subsequent to the Fourth Quarter 2026 contribution factor
announcement.4

Changes to the 2027 Form 499-Q Instructions:
•

Circularity Factor Update: Page 5 is updated to note that the circularity factor will be
adjusted and updated in the Form 499-Q instructions based upon the quarterly contribution
factors subsequent to the Fourth Quarter 2026 contribution factor announcement.5

Changes to both the 2027 Form 499-A and Form 499-Q, where applicable, and instructions:
•

Date Changes: Dates are updated throughout the Form 499s and instructions. References to
“2026” are changed to “2027” and references to “2025” are changed to “2026.”

•

Clarifications and Stylistic Changes:
o

In a number of instances, additional non-substantive clarifications and minor stylistic
changes, such as typos and spacing, are also made.

Finally, the Bureau seeks comment on whether, and if so, how, to update the Forms 499-A and
499-Q instructions regarding revenue from prepaid calling cards.6 Currently, the instructions state that
the face value of prepaid calling cards should be reported as assessable revenue.
*****************
Interested parties may file comments on or before July 9, 2026 and reply comments on or
before July 24, 2026.
All pleadings are to reference WC Docket No. 06-122. Comments may be filed using the
Commission’s Electronic Comment Filing System (ECFS) or by filing paper copies.7
•

Electronic Filers: Comments may be filed electronically using the Internet by accessing the
ECFS: https://www.fcc.gov/ecfs/search/search-filings.

(Continued from previous page)
period. See, e.g., 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, 7533-50, paras. 24-62 (2006).
4 See Federal-State Joint Board on Universal Service, et al., Report and Order and Second Further Notice of

Proposed Rulemaking, 17 FCC Rcd 24952, 24971, para. 35 (2002) (2002 Second Contribution Methodology Order
and FNPRM).
5 See 2002 Second Contribution Methodology Order and FNPRM, 17 FCC Rcd at 24971, para. 35.

6 Federal Communications Commission, Instructions to the Telecommunications Reporting Worksheet, FCC Form

499-A; Federal Communications Commission, Telecommunications Reporting Worksheet, FCC Form 499-Q,
Instructions for Completing the Quarterly Worksheet for Filing Contributions to Universal Service Support
Mechanisms. See also Request for Review of Decision of the Universal Service Administrator by IDT Corporation,
CC Docket No. 96-45 (filed Apr. 10, 2006); Request for Review of Decision of the Universal Service Administrator
by IDT Corporation and IDT Telecom, WC Docket No. 96-45 (filed June 30, 2008); Request for Review of
Decision of the Universal Service Administrator by IDT Telecom, Inc. WC Docket No. 06-122 (filed Apr. 12,
2023).
7 See Electronic Filing of Documents in Rulemaking Proceedings, 63 FR 24121 (1999).

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DA 26-570

Paper Filers: Parties who choose to file by paper must file an original and one copy of each
filing.

Filings can be sent by commercial overnight courier or by first-class or overnight U.S. Postal
Service mail.8 All filings must be addressed to the Commission’s Secretary, Office of the Secretary,
Federal Communications Commission.

•

o

Commercial overnight mail (other than U.S. Postal Service Express Mail and Priority
Mail) must be sent to 9050 Junction Drive, Annapolis Junction, MD 20701.

o

U.S. Postal Service first-class, Express, and Priority mail must be addressed to 45 L
Street, NE, Washington DC 20554.

People with Disabilities: To request materials in accessible formats for people with disabilities
(Braille, large print, electronic files, audio format), send an e-mail to [email protected] or call the
Consumer & Governmental Affairs Bureau at 202-418-0530.

In addition, we request that one copy of each pleading be sent to each of the following:
(1) Conor O’Donovan, Telecommunications Access Policy Division, Wireline Competition Bureau, 45 L
Street, NE, Washington, DC 20554; e-mail: Conor.O’[email protected]; and
(2) Charles Tyler, Telecommunications Access Policy Division, Wireline Competition Bureau, 45 L
Street, NE, Washington, DC 20554; e-mail: [email protected].
The proceeding this Notice initiates shall be treated as a “permit-but-disclose” proceeding in
accordance with the Commission’s ex parte rules.9 Persons making ex parte presentations must file a
copy of any written presentation or a memorandum summarizing any oral presentation within two
business days after the presentation (unless a different deadline applicable to the Sunshine period applies).
Persons making oral ex parte presentations are reminded that memoranda summarizing the presentation
must (1) list all persons attending or otherwise participating in the meeting at which the ex parte
presentation was made, and (2) summarize all data presented and arguments made during the
presentation. If the presentation consisted in whole or in part of the presentation of data or arguments
already reflected in the presenter’s written comments, memoranda or other filings in the proceeding, the
presenter may provide citations to such data or arguments in his or her prior comments, memoranda, or
other filings (specifying the relevant page and/or paragraph numbers where such data or arguments can be
found) in lieu of summarizing them in the memorandum. Documents shown or given to Commission
staff during ex parte meetings are deemed to be written ex parte presentations and must be filed
consistent with rule 1.1206(b). In proceedings governed by rule 1.49(f) or for which the Commission has
made available a method of electronic filing, written ex parte presentations and memoranda summarizing
oral ex parte presentations, and all attachments thereto, must be filed through the electronic comment
filing system available for that proceeding, and must be filed in their native format (e.g., .doc, .xml, .ppt,
searchable .pdf). Participants in this proceeding should familiarize themselves with the Commission’s ex
parte rules.
For further information, please contact Conor O’Donovan, Telecommunications Access Policy
Division, Wireline Competition Bureau, at Conor.O’[email protected] or (202) 418-1639.
Attachments:
Attachment A: 2027 Form 499-A (Redline Copy)
Attachment B: 2027 Form 499-A Instructions (Redline Copy)
Attachment C: 2027 Form 499-Q (Redline Copy)
Attachment D: 2027 Form 499-Q Instructions (Redline Copy)
8 We encourage outside parties to take full advantage of the Commission’s electronic filing system.
9 47 CFR §§ 1.1200 et seq.

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DA 26-570