Starting in iOS 26.4, PushKit has introduced a new "didReceiveIncomingVoIPPushWithPayload" delegate, making it explicit whether or not an app is required to report a call for any given push. The new delegate passes in a PKVoIPPushMetadata object which includes a "mustReport" property.
We have not documented the exact criteria that will cause a mustReport to return false, but those criteria currently include:
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The app being in the foreground at the point the push is received.
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The app being on an active call at the point the push is received.
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The system determines that delivery delays have made the call old enough that it may no longer be viable.
When mustReport is false, apps should call the PushKit completion handler (as they previously have) but are otherwise not required to take any other action.
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Kevin Elliott
DTS Engineer, CoreOS/Hardware