To make a indecency complaint to the FCC, you can only file directly on the FCC Consumer Complaint website.
Once on their site, choose the TV option, and then click on the "TV Issues" dropdown menu, and click on "Indecency" to fill out the remaining form.
You will need to know:
By completing this FCC indecency complaint, you will be registering an OFFICIAL COMPLAINT.
* In order to be subject to indecency enforcement by the FCC, the show MUST air on a broadcast network (ABC, NBC, CBS, Fox or CW) between the hours of 6:00am and 10:00pm. This excludes cable networks or streaming programs.
The Courts have said that obscene material is not protected by the First Amendment and cannot be broadcast at any time. To be considered obscene, material must meet a 3-prong test:
Indecency is defined as language or material that, in context, describes or depicts, in terms patently offensive as measured by contemporary community broadcast standards for the broadcast medium, sexual or excretory organs or activities. Indecent programming contains patently offensive sexual or excretory references that do not rise to the level of obscenity. As such, the courts have held that indecent material is protected by the First Amendment and cannot be banned entirely. It may, however, be restricted in order to avoid its broadcast during times of the day when there is a reasonable risk that children may be in the audience. As such, broadcasts -- both on television and radio -- that fit within the indecency definition and that are aired between 6:00 a.m. and 10:00 p.m. are subject to indecency enforcement action.
NOTE: These laws DO NOT apply to cable programming.