April 1 -- Providers of Interconnected Voice over Internet protocol (VoIP) service must file the annual FCC Form 499A by April 1.
FCC rules require many telecommunications carriers and interconnected VoIP providers to contribute to the costs of universal service, local number portability, numbering administration and the Telecommunications Relay Services Fund, and contributions are assessed based in part on information about interstate revenues provided by the carrier or provider on FCC Form 499A (annually) and FCC Form 499Q (quarterly).
The requirement to file Form 499A applies even if the VoIP provider does not need to contribute to the universal service fund.
For interconnected VoIP providers, if the company's contribution for a given year would be less than $10,000, the company does not need to file FCC Form 499Q quarterly, but the Form 499A requirements still apply.
The FCC defines "interconnected VoIP" as a service that:
- Enables real-time, two-way voice communications;
- Requires a broadband connection from the user’s location;
- Requires Internet protocol-compatible customer premises equipment (CPE); and
- Permits users generally to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network."