Cost Reports - JE Part A
Cost Reports
All Medicare Part A providers, except for outpatient physical therapy providers and comprehensive outpatient rehabilitation facilities, are required to submit an annual Medicare Cost Report (MCR).
The cost report helps determine whether a facility has been underpaid or overpaid by Medicare. It includes detailed financial and operational data that is submitted to the Centers for Medicare & Medicaid Services (CMS).
CMS stores this information in the Healthcare Provider Cost Reporting Information System (HCRIS). The data typically includes:
- Facility characteristics
- Utilization statistics
- Costs and charges by cost center (both total and Medicare-specific)
- Medicare settlement details
- Financial statement summaries
Whether you're ready to file, gathering documentation, reviewing requirements, or handling a special situation, the resources below will help you navigate the process.
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).
What Would You Like to Do?
Submit a Cost Report
Ready to file? Learn how to submit your Medicare Cost Report through MCReF, what to expect after submission, how to track your filing, and where to find settlement documents.
Prepare a Cost Report
Find the forms, required documentation, electronic exhibit templates, PS&R reporting requirements, and submission checklists needed to prepare a complete filing.
Handle a Special Filing Situation
Get guidance for situations that may require additional steps or special reporting, including:
- Cost Report Extension Requests
- Low Medicare Utilization
- No Medicare Utilization
- Fiscal Year End Changes
- Amended Cost Reports and S-10 Revisions
- Change of Ownership (CHOW)
- Provider Agreement Terminations
Handle a Special Filing Situation
Understand Cost Report Requirements
Learn who must file, what information is required, cost report due dates, what happens after submission, and how Medicare cost reports are reviewed and processed.
Understand Cost Report Requirements
Frequently Asked Questions
Can I submit a Medicare Cost Report through NMP?
No. Medicare Cost Reports and Home Office Cost Statements cannot be submitted through the Noridian Medicare Portal (NMP). Providers are encouraged to submit electronically through MCReF.
How can I tell if my cost report was received?
MCReF provides confirmation when a filing has been successfully received and allows providers to track status throughout the review process.
How can I check the status of my cost report?
Providers can monitor filing activity, review status updates, and access correspondence through MCReF.
Where can I find my Notice of Program Reimbursement (NPR) or settlement documents?
For available activity, settlement-related correspondence can be accessed through MCReF.
Who receives cost report correspondence, and how do I update the contact?
Cost report correspondence is generally sent to the provider's designated Cost Report Contact or STAR Contact. Providers should submit the STAR Contact Change Form (on the Audit and Reimbursement Forms page) whenever the individual responsible for cost report and reimbursement correspondence changes. Keeping STAR Contact information current helps ensure timely delivery of notices, settlement documents, and other reimbursement-related communications.
What should I do if I need help accessing MCReF?
Contact the CMS External User Services (EUS) Help Desk for assistance with IDM, Login.gov, PS&R, and MCReF access issues.
What happens if my cost report is late?
Late or missing cost reports may result in payment suspension, demand letters, and other administrative actions. See Understand Cost Report Requirements for additional information.
How can I obtain a copy of a previously filed cost report?
Copies of previously filed cost reports may be available through the Healthcare Provider Cost Reporting Information System (HCRIS). If the information you need is not available through HCRIS, you may submit a Freedom of Information Act (FOIA) request. Visit Understand Cost Report Requirements for more information about obtaining historical cost report information.
Cost Report Due Dates
Cost reports are due on or before the last day of the fifth month following the end of the provider's fiscal year.
If a due date falls on a Saturday, Sunday, or federal holiday, the report is considered timely if submitted on the next business day.
If a cost report is not received by the due date, payments may be suspended and a demand letter may be issued.
In the case of a Medicare Provider Agreement or Change in Ownership Termination, cost reports are due no later than five months following the effective date of the provider agreement or the change of ownership termination. Items two through four in subsection A of the Provider Reimbursement Manual (PRM), 15-2, Chapter 1, Section 104 will apply.
CMS Resources
- CMS Cost Reports
- CMS Electronic Cost Report Exhibit Templates
- CMS Internet Only Manuals (IOMs)
- CMS The Provider Reimbursement Manual - Part 1
- CMS The Provider Reimbursement Manual - Part 2
- 42 CFR 413.24 - Adequate Cost Data and Cost Finding
- CMS IOM, Publication 100-06, Medicare Financial Management, Chapter 8, Section 90
- CMS Internet Only Manual (IOM), Publication 100-06, Medicare Financial Management, Chapter 4
Filing and Submission Resources
- Medicare Cost Report Electronic Filing (MCReF)
- Provider Statistical & Reimbursement (PS&R)
- Health Financial System (HFS)
- Audit & Reimbursement Forms
