Medicare Cost Report Electronic Filing (MCReF) - JF Part A
Medicare Cost Report Electronic Filing (MCReF)
The Medicare Cost Report e-Filing System (MCReF) is a secure, centralized platform developed by the Centers for Medicare & Medicaid Services (CMS) that allows Medicare Part A providers and Home Offices to electronically submit cost reports and supporting documentation. MCReF streamlines the filing process, improves transparency, and provides real-time visibility into report status and settlement activity.
Why Use MCReF?
MCReF offers a single electronic submission process for Medicare cost reports and supporting documentation, eliminating the need for paper submissions and reducing administrative burden. Benefits include:
- Secure electronic submission of Medicare cost reports and Home Office Cost Statements
- Immediate confirmation of receipt
- Real-time status tracking throughout the review and settlement process
- Centralized access to settlement documents
- Support for providers operating across multiple Medicare Administrative Contractor (MAC) jurisdictions
- Ability to identify and correct errors before submission
- Enhanced electronic exhibit submission capabilities
Medicare Cost Reports and Home Office Cost Statements cannot be submitted through the Noridian Medicare Portal (NMP) or GoAnywhere Managed File Transfer (MFT).
Providers are strongly encouraged to submit electronically through Medicare Cost Report e-Filing (MCReF).
Ready to File?
Access MCReF
To access MCReF, you must have a CMS Identity Management (IDM) account with appropriate access to the Provider Statistical and Reimbursement System (PS&R) application.
Who Needs Access?
MCReF access is available through the following PS&R roles:
- PS&R Security Officials (SOs)
- PS&R Backup Security Officials (BSOs)
- Approved MCReF Cost Report Filers
Organizations with an existing approved PS&R Security Official (SO) or Backup Security Officials (BSO) typically already have access to MCReF through their PS&R role.
Getting Started
If your organization does not currently have access:
- Sign in to the CMS Identity Management (IDM) system.
- Select Role Request.
- Choose PS&R from the application list.
- Request establishment of a PS&R Security Official (SO) for your organization.
Once established, the Security Official can approve additional users who need access to submit cost reports through MCReF.
Home Offices that file cost statements must also be registered through their organization's Security Official before using MCReF.
Security Official Responsibilities
Security Officials are responsible for:
- Managing user access
- Approving and maintaining account requests
- Completing annual recertification requirements
- Updating contact information when organizational changes occur
If you are unsure who serves as your organization's Security Official, contact your reimbursement, finance, or compliance department.
Keep Your Access Active
To avoid filing delays and account interruptions:
- Log in to your IDM account at least once every 60 days
- Complete required password updates
- Promptly update Security Official information when staffing changes occur
- Establish a Backup Security Official whenever possible
- Complete annual user recertification if you are a Security Official
IDM credential or account access issues are not considered a valid reason for late Medicare Cost Report filing.
Using Login.gov
As of December 2025, IDM supports Login.gov accounts.
If you are setting up access for the first time, you can:
- Use an existing Login.gov account, or
- Create a new Login.gov account instead of maintaining separate IDM credentials
You will still use IDM to request roles and receive approvals for MCReF access.
If you currently maintain both an IDM account and a Login.gov account, CMS plans to support account merging in the future so that only Login.gov credentials need to be maintained.
Need Help?
The CMS External User Services (EUS) Help Desk can assist with:
- IDM account access
- Password resets
- Login issues
- Security Official identification
- PS&R access requests
- MCReF user access
- Account maintenance questions
Contact the EUS Help Desk
- Website: https://eus.cms.gov/home
- Email: EUS_Support@cms.hhs.gov
- Phone: 1-866-484-8049
- Hours: Monday through Friday, 7:00 a.m. to 7:00 p.m. Eastern Time
For questions about MCReF, providers may also contact CMS at: OFMDPAOQUESTIONS@CMS.HHS.GOV
For contractor-specific cost report questions, contact the Noridian Provider Contact Center (PCC).
Looking for your organization's Security Official?
Contact the EUS Help Desk and have your organization's Tax Identification Number (TIN) available.
For additional information about MCReF registration, user roles, and access management, refer to the CMS MCReF Updates Webinar resources.
