March 23, 2020

COVID-19 Medicare Cost Report Filing Guidelines

By Matthew Bavolack, Healthcare Services Leader

COVID-19 Medicare Cost Report Filing Guidelines Coronavirus Resource Center

With the considerable burden posed by COVID-19, the AHCA and its Reimbursement Committee have been exploring as many ways as possible to reduce administrative burden and free up staff. A concern by many is the current May 31, 2020, due date for Medicare cost reports.

A key question has been posed to CMS regarding whether an extension to the due date would be granted. We understand that one Medicare Administrative Contractor (MAC) posted information indicating CMS has the authority to extend cost reporting due dates (42 CFR § 413.24 (f) (2) (ii)).

We are not yet able to confirm which MAC made such a comment. The MAC noted that CMS may/will delay the filing deadline of Fiscal Year End (FYE) December 31, 2019, cost reports due at the end of May as a result of the COVID-19 outbreak. The projected delay would extend the deadline for filing FYE December 31, 2019, reports until July 31, 2020, and subsequent year-end filings as follows:

  • FYE October 31, 2019 – due by March 31, 2020
  • FYE November 30, 2019 – due by April 30, 2020

Until such a directive actually is received from CMS, we recommend adhering to the original filing due date for all FYE December 31, 2019, cost reports, which is May 31, 2020. All Marcum LLP office are equipped to work remotely and are currently working to meet this deadline.

Marcum will continue to monitor changes in due dates and keep all our clients and colleagues informed.

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