Annual Reporting Requirements

All Telephone Corporations are required to file annual reports depending on their carrier type. The following list of annual reports identifies the different reporting requirements per carrier type. Failure to file these reports on time may result in a penalty as provided for in PU Code §§ 2107 and 2108. 

A description of the different utility types (granted authorities) are listed on the following page: Utility Type Descriptions

List of Annual Reports

1. FCC ARMIS Reports (due March 31) – applicable to Uniform Regulatory Framework (URF) Incumbent Local Exchange Carriers (ILEC)
   • FCC Report 43-01, the Annual Summary Report
   • FCC Report 43-02, the USOA Report
   • FCC Report 43-03, the Joint Cost Report
   • FCC Report 43-07, the Infrastructure Report
   • FCC Report 43-08, the Operating Data Report
2. Annual Report on Operations using the FCC Form M format (due March 31) – applicable to General Rate Case (GRC) Incumbent Local Exchange Carriers (ILEC)  
3. Selected Financial Data (due March 31) - applicable to URF ILEC and General Rate Case GRC Incumbent ILEC
4. Operational and Financial Information Report (due March 31) - All URF Competitive Local Exchange Carriers, Interexchange Carriers (wholesale and resellers), and Fixed Interconnected VoIP Carriers (PDF Download)
5. Affiliate Transaction Report (due May 1) – applicable to ALL types of carriers
   • R.92-08-008 - Rulemaking which adopted affiliate transaction reporting requirements and report templates
   • D.93-02-019 - Decision which made certain revisions to the Rulemaking
   • Annual Affiliate Transaction Report Form with Instructions (PDF download)

2026 Reminder Notice for Annual Reporting Requirements

• January 9, 2026: Annual Notice Letter to All Telecommunications Carriers (PDF download)

CY 2025 Annual Report Form Templates

• 2025 CALENDAR YEAR SELECTED FINANCIAL DATA
• 2025 CALENDAR YEAR OPERATIONAL AND FINANCIAL INFORMATION REPORT
• 2025 CALENDAR YEAR AFFILIATE TRANSACTION REPORT  

2025 Reminder Notice for Annual Reporting Requirements

• January 10, 2025: Annual Notice Letter to All Telecommunications Carriers (PDF download)   

2024 Reminder Notice for Annual Reporting Requirements

• January 5, 2024: Annual Notice Letter to All Telecommunications Carriers (PDF download)