Medicare Cost Report e-Filing System (MCReF) - JF Part A
Medicare Cost Report e-Filing System (MCReF)
The Medicare Cost Report e-Filing system (MCReF) is a secure, centralized platform developed by the Centers for Medicare & Medicaid Services (CMS) to streamline the submission of Medicare Part A Cost Reports and Home Office Cost Statements. Since its launch in 2018, MCReF has significantly improved the way providers interact with Medicare Administrative Contractors (MACs), offering a faster, more transparent, and more efficient process for cost report filings.
Why Use MCReF?
MCReF enables providers to electronically submit all required documentation through a single portal, eliminating the need for physical mailings and reducing administrative burden. It supports all Medicare Part A providers, regardless of their MAC, and is especially beneficial for chain organizations operating across multiple jurisdictions. The system provides immediate confirmation of receipt, live status updates, and the ability to correct errors before submission-helping providers avoid delays and potential rejections.
Electronic Exhibit Submission
MCReF supports the submission of standardized electronic cost report exhibit templates. While optional, using these templates can significantly accelerate the cost report acceptance process. CMS provides downloadable templates and specifications on its website to assist providers and their vendors in preparing these exhibits correctly.
Templates are available for the following exhibits:
- Medicare Bad Debt Listing (multiple versions based on MCR type)
- Medicaid Eligible Days (Exhibit 3A)
- Charity Care Charges (Exhibit 3B)
- Total Bad Debt (Exhibit 3C)
Accessing MCReF
To access MCReF, users must have an account through the CMS Identity Management (IDM) system and be assigned appropriate roles, such as Security Official (SO), Backup SO, or Approved Cost Report Filer. Once access is granted, users can log-in through MCReF and begin submitting reports. The system supports both individual and bulk e-filing, with enhanced capabilities for handling large files and electronic exhibits.
For organizations new to the system, it’s important to follow the full registration process to ensure proper access. Complete registration steps are outlined in CMS’ official MCReF presentation.
This guide walks users through setting up IDM roles, requesting access to the PS&R/STAR application, and managing user credentials to maintain uninterrupted access.
Track Cost Report Status and Access Settlement Documentation
MCReF provides providers with live updates on the status of their cost reports, starting from the moment of submission and continuing through desk review and final settlement. This real-time tracking allows users to stay informed about where their report stands in the review process without needing to contact their MAC for updates.
In addition to status tracking, MCReF offers direct access to essential documentation. For all activity since July 2023, providers can view and download their Interim Rate Review (IRR) letters, Tentative Settlement (TS) letters, and Final Settlement documents, including the Notice of Program Reimbursement (NPR). This centralized access ensures that providers have timely, organized, and secure access to all critical cost report correspondence.
Filing Tips and Best Practices
Providers are encouraged to use MCReF not only for its convenience but also because it helps ensure timely and accurate submissions. The system flags potential issues, such as outdated software or missing documents, and provides warnings if a submission is late. It’s important to note that IDM credential issues are not considered valid reasons for late filings, so maintaining an active IDM account is essential.
To ensure smooth processing:
- Use MCReF and e-sign via ECR software.
- Submit exhibits using electronic templates.
- Categorize files correctly.
- Monitor and resolve system warnings.
- Submit before 11:59 PM ET on the due date.
Need Help?
For questions about MCReF, providers can contact CMS at OFMDPAOQUESTIONS@CMS.HHS.GOV. For IDM-related support, assistance is available through the EUS Support Portal, by email at EUSSupport@cgi.com, or by phone at 1-866-484-8049.
Providers may also contact the Provider Contact Center (PCC) for assistance with cost report-related questions specific to their MAC region.
