US · guidance
CMS Pub. 100-04, ch. 3, § 140.1.4
New IRFs
An IRF hospital or IRF unit is considered new if it has not been paid under the IRF PPS
for at least 5 calendar years. A new IRF will be considered new from the point that it first
participates in Medicare as an IRF until the end of its first full 12-month cost reporting
period.
A new IRF must provide written certification that the inpatient population it intends to
serve will meet the requirements in §140.1.1B-D above. The written certification is
effective for the first full 12-month cost reporting period that occurs after the IRF begins
being paid under the IRF PPS, and for any cost reporting period of not less than 1 month
and not more than 11 months occurring between the date the IRF begins being paid under
the IRF PPS and the start of the IRF’s first full 12-month cost reporting period.
As described in section 140.1.9 below, retroactive adjustments may be made for any
period during which the hospital has self-attested to meeting the requirements specified in
§140.1.1B-D, but is shown not to have actually met these requirements during that period.
History
(Rev. 2673, Issued: 03-14-13, Effective: 04-22-13, Implementation: 04-22-13)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
236b7a6d84335bec268bc74441ad60127a57a326db51e9ed18efa10c1473c0b1
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