Home / Telecom Compliance Resources / At-A-Glance: Federal Universal Service Fund (USF) Reporting
All interstate telecommunications service providers operating in the United States must register with the Federal Communications Commission (“FCC”) and the Universal Service Administrative Company (“USAC”) and remit contribution to the Federal Universal Service Fund (“FUSF”) based on revenue earned from the provision of telecommunications services.
Generally, this includes companies providing telecommunications via wireline, interconnected VoIP, wireless, prepaid calling card, and satellite services.
Revenue from interstate and international telecommunications services are subject to FUSF contribution. Interstate revenue is classified as calls between two states (for example, New York and New Jersey). International revenue is classified as calls between the U.S. and a foreign point (for example, calls between the United States and Mexico). Revenue from intrastate calls, e.g. calls within a single state, and calls between two international points is not subject to FUSF contribution.
This at-a-glance offers four scenarios for reporting revenue with the FCC using the Form 499-A and Form 499-Q to help providers understand their obligations. Additional discussions around LIRE and de minimis exceptions are provided.
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