Whether you have a SNF, HHA, Hospice, Hospital, RHC, FQHC, or any other type of facility which requires the filing of a Medicare cost report, the instructions and hard copies of the forms are likely available online from the CMS website.

In order to download the PDF instruction file for your facility:

• Click here to get to the Provider Reimbursement Manual 15-2 chapter breakdown.
• Click on the chapter which applies to your facility (e.g., Chapter 32 for Home Health Agencies, Form 1728-94), and it will download as a PDF file to your computer.
• Make sure to move it from your Downloads folder to wherever you would like it to be saved.

For your convenience, instructions for several forms are also available right here on this site.

The zip file which you have downloaded will contain two files; one is the cost report instructions, and the other is a copy of the forms.

****  Reminder:   The cost report forms which you download are for illustrative purposes only.  You may not use these PDF forms to file any cost report which requires an ECR.  ECRs are Electronic Files, which must be created from CMS-approved software, such as Med-Calc software by PPS.  ****  (For more information, see our blog on electronic files.)

CMS maintains the website, so the responsibility for updating the manuals and forms is theirs.

Make sure to double-check that the instructions you downloaded are for the form you need to complete your cost report, based on your facility type and cost report dates.  You can usually find this information in the “General” section of the chapter which you have downloaded, which might read something like, “This form is for completing hospice cost reports for cost reporting periods beginning on or after October 1, 2014.”

For general cost report filing instructions, try Chapter 1 of the manual.  Lots of great information is also available on this blog.

If all this seems too complicated to figure out on your own, PPS is happy to offer great Cost Report Training Webinars for do-it-yourself-ers, and, of course, renowned, expert Cost Report Preparation Services for those who want the security of knowing that their cost report is in good hands.