On May 17, 2018, the FCC provided relief to 175 applicants who were seeking a waiver for filing FY2018 Form 471 within 14 days of the close of the window. The FCC also granted three additional applicants who filed late Form 471s due to an employee who had an unexpected serious illness or death in the family at the time of the filing. The FCC, however, denied 39 applicants who filed late FY2018 Form 471s. The SLD stated that the applicant “failed to present special circumstances justifying waiver of our rules.”

The FCC Waiver Order can be viewed here.