Deadlines & resources
Due dates, filing rules, and answers to common questions.
Due date calculator
Enter your cost reporting period end date. Reports are due by the last day of the fifth month after the period closes, or 150 days after period end if it ends on a day other than the last of the month.
Estimate only. If a due date falls on a weekend or holiday, confirm with your MAC.
Common year-ends
| Period ends | Cost report due |
|---|---|
| June 30, 2026 | November 30, 2026 |
| September 30, 2026 | February 28, 2027 |
| December 31, 2026 | May 31, 2027 |
| March 31, 2027 | August 31, 2027 |
Key filing rules
- Electronic filing. Home health agencies (periods ending on or after Feb 1, 1997) and hospices (on or after Dec 31, 2004) must file electronically.
- MCReF. CMS’s portal delivers the full package to your MAC and starts the 30-day acceptance process.
- Certification. Signed by the administrator or CFO; electronic signature allowed for periods ending on or after Dec 31, 2017.
- Terminations and CHOWs. A report is due for the period ending on the termination or change of ownership date.
- Protested items. If you believe an item is allowable but it conflicts with CMS policy, report it as a protested (self-disallowed) item so it counts as an appropriate cost report claim.
Recent form updates
- Home health (CMS-1728-20): Transmittal 7 (May 29, 2026) applies to periods ending on or after June 30, 2026. It adds the PS&R “Paid Claims Verified Current As Of” date on Worksheet S-2, Part II, clarifies Worksheets D and D-1, and adds new edits.
- Hospice (CMS-1984-14): Chapter 43 is at Transmittal 8, with pages revised through April 2026.
Frequently asked questions
Do I still file a cost report if Medicare pays me under PPS?
Yes. Home health agencies and hospices participating in Medicare must submit annual cost reports. Filed reports are published as public data through CMS’s HCRIS.
We had no Medicare patients this year. Do we file?
Yes. A provider with no covered Medicare services for the entire period doesn’t file a full report, but it must submit a signed no-utilization statement with the certification page within 150 days of year-end.
What counts as “low utilization”?
Your MAC decides. Under CMS’s manual, the MAC may authorize less than a full report when Medicare utilization and interim payments are low, and you need its approval before filing that way. Some MACs publish a dollar threshold; ask yours.
When is my report due?
By the last day of the fifth month after your fiscal year ends, or 150 days after period end if it ends mid-month. Use the calculator above.
Can I get an extension?
Only if your operations are significantly affected by extraordinary circumstances beyond your control, such as a flood or fire.
What happens if we file late?
Medicare payments are suspended immediately, in whole or in part, until the MAC receives and accepts a report.
How do we file?
Electronically, to your MAC. CMS’s MCReF system accepts the full cost report package for fiscal years ending on or after December 31, 2017, and delivers it to your MAC immediately to start the 30-day acceptance review. Access requires CMS IDM roles.
Who signs the cost report?
Your administrator or chief financial officer signs the certification, either on paper or electronically. As preparer, we don’t sign on your behalf.
What is the PS&R, and why reconcile it?
The Provider Statistical and Reimbursement report summarizes your processed Medicare claims. The cost report asks how you used it and requires documentation for any adjustments. If the MAC finds that documentation insufficient, it uses the PS&R as is.
Get your next cost report on the calendar
Tell us your agency type, fiscal year end, and MAC. We’ll follow up to talk through scope, timing, and what we need from you.