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US · guidance

CMS Pub. 100-06, ch. 8, § 90.1

Submission of Settled Cost Report Data to CMS

activein force · 2026-08-25 – presentas-observed

Within 30 days after issuance of the NPR to the provider, submit to CMS an extract of

the following Medicare cost reports in accordance with the Healthcare Cost Report

Information System (HCRIS) specifications:

• CMS Form 2552-96, Hospital Cost Report, for cost reporting periods ending on or

after September 30, 1996

• CMS Form 2540-96, Skilled Nursing Facility Cost Report, for cost reporting

periods ending on or after September 30, 1996

• CMS Form 1728-94, Home Health Agency Cost Report, for cost reporting

periods ending on or after September 30, 1994

• CMS Form 265-94, Renal Dialysis Cost Report, for cost reporting periods ending

on or after December 31, 1994

• CMS Form 1984-99, Hospice Cost Report, for cost reporting periods beginning

on or after April 1, 1999

This submission must pass all level one electronic cost report edits (see §10.3 of this

chapter) and all HCRIS reject edits.

HCRIS requires only one submission of the cost report data for “Low” or “No Medicare

Utilization” providers. This submission is due within 30 days of the settlement (either

with or without audit) of the cost report.

The cost report data is contained in the HCRIS database at CMS and is updated on a

quarterly basis. This database is available to all users authorized at CMS. The cost

report data files in the HCRIS database are also available to the public on the CMS Web

site.

History

(Rev. 27, 12-19-03)

Provenance

Source
cms.gov
Retrieved
2026-08-25
Edition
iom-2026-08-25
Content hash
27b93ed9d9ce729b5259f98480424f2570e2ace0e9f8d16d00b19de8b513fe1d
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