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TAP Reporting Form Instructions

Purpose of TAP Reporting Form

Minnesota's Telephone Assistance Plan (TAP) provides a discount in the form of monthly credits on customers' telephone bills. The eligibility requirements are the same as the federal Lifeline program. Minnesota Rules subpart 7817.0900 requires a telephone company to maintain adequate records of surcharge revenues, expenses, and credits related to the program, and to report that information on the prescribed TAP Form.

Minn. Stat. 237.01 defines a telephone company as "any person, firm, association, or any corporation, private or municipal, owning or operating any telephone line or telephone exchange for hire, wholly or partly within this state, or furnishing any telephone service to the public."

General Filing Instructions
The TAP report enables reimbursement of credits and administrative expenses filed during the reporting period. The TAP reporting form can be found on the Public Utilities Commission website. There may be TAP reporting forms for more than one year. The correct form to use is the one for the reporting period in which the credits were applied, not the month in which the report is submitted.

  • The TAP reporting form is due no later than 30 days after the end of the reporting period. 
  • A telephone company shall file (at its option) either quarterly or monthly reports. 
  • A telephone company with 100 or fewer subscribers may file an annual report rather than filing quarterly or monthly reports. 
  • The report also requests that the company attach the fee submission form submitted to the Department of Public Safety's Minnesota 911 Program to remit collections for 911, TAM (Tele-Relay) and TAP surcharges. The form is to be submitted using e-dockets.

Effective October 1, 2013, or the first billing cycle thereafter, all local telephone companies must implement the following changes:

  • The monthly TAP credit increases from $2.50 to $3.50 per access line
  • The monthly TAP surcharge decreases from $0.06 to $0.03 per access line

Please review the Instructions worksheet tab of the TAP Reporting Form. Completing the form per the instructions will expedite your payment process.