FCC Form 474 Filing (SPI Form)

Purpose of FCC Form 474

Service providers file an FCC Form 474, (Service Provider Invoice (SPI) Form) to request reimbursement from USAC for the discounted portion of costs for eligible equipment and services provided to the applicant and approved on the FCC Form 471 and provided to the applicant. The service provider must provide the equipment and services and bill the applicant for their non-discounted share before submitting an SPI Form to USAC.  The applicant is obligated to pay their share.

When to File FCC Form 474

The FCC Form 474, or SPI Form can be filed after:

• Eligible equipment and services are approved for funding on the FCC Form 471.
• The applicant has filed an FCC Form 486 (Receipt of Service Confirmation and Children’s Internet Protection Act Certification Form).
• The service provider has filed an FCC Form 473 (Service Provider Annual Certification (SPAC) Form) for that funding year.
• Eligible equipment was delivered and/or services have started.
• The service provider has billed the applicant for the non-discount share of costs for the equipment and services.
• The service provider has filed an FCC Form 498 and obtained a SPIN.
• The service provider has set up an account within the E-Rate Productivity Center (EPC).

You can file the SPI Form as often as you wish (e.g. monthly, bimonthly, quarterly, annually). However, you must first bill the applicant for the cost of the non-discounted share of the equipment and services included on the SPI Form.

Deadline: You must file the SPI Form no later than 120 days after the latest of the following:

• Service delivery deadline (the last date to receive the equipment and services).
• Date of the FCC Form 486 Notification Letter.
• Date of the approved post-commitment Revised Funding Commitment Decision Letter.
• Date of an approved appeal Revised Funding Commitment Decision Letter on a previously denied or reduced funding request.

How to request an Invoice Deadline Extension

Each Funding Request Number (FRN) is entitled to a one-time automatic 120-day invoice deadline extension. You should request an extension if there is a possibility you cannot submit the SPI Form by the invoice delivery filing deadline. An invoice deadline extension request must be filed on or before the invoice delivery deadline.

If you need an invoice deadline extension, but the deadline to request one has passed, you must first submit a waiver request to the Federal Communications Commission (FCC). The FCC must grant your waiver request before USAC can extend the invoice filing deadline.

If you do not know your current invoice filing deadline, you can review your Funding Commitment Decision Letter (FCDL) or Revised Funding Commitment Decision Letter RFCDL in the E-Rate Productivity Center (EPC) which also included this date. To view the invoicing and other related deadlines for multiple FRNs, you can also  use the E-Rate FRN Status Tool FY2016+ or E-Rate FRN Invoice Deadline Tool within E-Rate’s Open Data tools as additional resources.

How to File FCC Form 474

Service providers have two options for completing and submitting the SPI Form:

• File individual forms in the E-Rate Productivity Center (EPC)
• Service Providers who have large numbers of FRNs or Invoices may opt to file through the eSPI process. (See Electronic Invoicing)

For service providers who file FCC Form 474 (SPI) in the E-Rate Productivity Center (EPC), the steps your organization completed as part of your Service Provider Process to Obtain a Service Provider Identification Number (SPIN) have prepared your organization to file.  As a user, you must request access to Invoicing from your Account Administrator.

To file an FCC Form 474/SPI for FY2015 and prior, download and complete the FCC Form 474 PDF. To submit the invoice, create a customer service case using these instructions and attach the completed FCC Form 474 PDF.

After Filing FCC Form 474

USAC issues a remittance statement to the service provider after processing the SPI Form. This notice provides an explanation of SPI payments made to the banking account associated with the service provider’s approved SPIN, as found on the their approved FCC Form 498. The Invoice Decision Code table describes the most common invoice decision codes in plain language. It also includes historical decision explanations for letters issued before October 1, 2020.

For detailed information on disbursements issued, view the Invoicing section of the Tools page.