How to File the Quarterly Statement of Account and
Manufacturing or importing parties must file a separate
quarterly statement of account for quarters 1, 2, and 3,
corresponding to the calendar or fiscal year elected.
first: Study the information and read through the
instructions in the statement of account form. Before you start
completing the form, make sure that you have collected all the
necessary information and that you are using the right form.
second: Complete the statement of account form, giving all
the required information. Use a typewriter, a legible printer, or
hand print the information in dark ink.
third: Certify the statement of account by signing in Space
H. The statement of account is not acceptable unless it bears
the original handwritten signature of an authorized officer,
principal, or agent as authorized to certify it pursuant to
the Audio Home Recording Act of 1992 (Chapter 10, Section
1003(c)(2) of title 17 USC).
fourth: Royalty fees are required to be paid by an electronic
payment, pursuant to Section 201.28 (h)(1) of Title 37 of the Code
of Federal Regulations (see page i of the general instructions).
Make an electronic payment in the amount of the royalty
fee due as calculated in Space C. For detailed instructions
concerning electronic payments, contact the Licensing Division
between 8:30 am and 5:00 pm eastern time by calling (202)
707-8150, faxing (202) 707-0905, or emailing email@example.com
for circulars 74a (on payments via wire), 74b, (on payments via
ACH credit), and 74c (on payments using pay.gov), which are also
available at www.copyright.gov⁄circs⁄circ74 .
fifth: Send the completed statement of account to:
Copyright Office GC / I&R
DART Statement of Account
P O Box 70400
Washington, DC 20024-0400
sixth: Retain a copy of the entire statement, as filed, in case it
is needed for future reference.
If you need Copyright Office regulations, forms, or additional
information, you may contact a Licensing Specialist at the
contact information ab