Effective January 1, 2009, Verizon Communications Inc. (Verizon or the Company) adopted Statement of Financial Accounting Standards No. 160, Noncontrolling Interests in Consolidated Financial Statements - an amendment of ARB No. 51 (SFAS No. 160). As required by this pronouncement, the Company retrospectively changed the classification and presentation of noncontrolling interest, previously referred to as minority interest, in its consolidated financial statements for all periods presented to conform to the classification and presentation of noncontrolling interest that began on January 1, 2009.

The Company's Annual Report on Form 10-K was filed with the Securities and Exchange Commission (SEC) on February 24, 2009 (2008 Form 10-K). The Company's consolidated financial statements for each of the years ended December 31, 2008, 2007 and 2006 along with the Report of Independent Registered Public Accounting Firm, Management's Discussion and Analysis of Financial Condition and Results of Operations, and Selected Financial Data that were included in the Company's 2008 Form 10-K are included herein as Exhibit 99.1 to this Current Report and are incorporated herein by reference to reflect the required retrospective application of SFAS No. 160.

This Current Report does not update for changes in circumstances or other developments since the filing of our 2008 Form 10-K. For developments since the filing of the Company's 2008 Form 10-K, refer to the Company's Quarterly Reports on Form 10-Q for the quarters ended March 31, 2009, June 30, 2009 and September 30, 2009 and its Current Reports on Form 8-K filed subsequent to the 2008 Form 10-K.

(d) Exhibits.

Exhibit No.                            Description of Exhibit

12                Computation of Ratio of Earnings to Fixed Charges.

23                Consent of Independent Registered Public Accounting Firm.

99.1              Revised Selected Financial Data, Management's Discussion and
                  Analysis of Financial Condition and Results of Operations and
                  Consolidated Financial Statements for the years ended
                  December 31, 2008, 2007 and 2006.