US · guidance
CMS Pub. 100-04, ch. 12, § 90.4.4
Payment
The incentive payment is 10 percent of the amount actually paid, not the approved amount.
A/B MACs (B) pay the incentive payment for services identified on either assigned or
unassigned claims.
They do not include the incentive payment with each claim payment. A/B MACs (B) should:
• Establish a quarterly schedule for issuing incentive payments. These payments are
taxable and must be reported to the IRS; and
• Prepare a special incentive remittance to accompany each payment. Include a line-item
for each assigned claim represented in the incentive check and a “summary” item
showing the number of unassigned claims represented. Claims should be identified as
HPSA physician, Scarcity, HSIP and/or PCIP in the summary. The sum of the line-items and the “summary” item should equal the amount of the check.
History
(Rev. 2040, Issued: 08-27-10, Effective: 01-01-11 and 04-04-11, Implementation: 01-03-11 for the claim identification of the incentive and 04-04-11 for full implementation)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
7b36fabf2ab6731e93512b6025b137b13bd671fc1e0b1f9932846e1fec147580
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.