Cost Reports

FY 2026 PUF Release

Availability and Revisions to Wage Index PUF

On Thursday, 5/23/2024, CMS released the preliminary FY 2026 Worksheet S-3, Parts II and III wage index PUF. The FY 2026 IPPS wage index will be calculated based on Federal FY 2022 hospital cost reports; that is, cost reports with FYE dates of on or after 10/1/2021 and on or before 9/30/2022.

The PUF is available at FY 2026 Wage Index Home Page. The American Hospital Association also generally makes the wage index PUF available to individual State hospital associations. The PUF excludes hospitals designated as CAHs as of May 2024. The FY 2022 wage data will be used in the development of the proposed FY 2026 wage index, to be published in the Federal Register in Spring 2025.

Hospitals must review the file to confirm the inclusion and accuracy of their wage index and occupational mix data. Hospitals may request revisions to their preliminary data. As the attached FY 2026 Hospital Wage Index Development Timetable indicates, all requests from hospitals for changes to their FY 2026 wage index data must be submitted to and received by their MACs by Tuesday 9/3/2024. A hospital that wishes to revise its wage index and/or occupational mix data must submit its request along with complete, appropriate, detailed supporting documentation to its MAC. Requests received after the 9/3/2024 deadline will not be accepted. MACs must receive the revision requests and supporting documentation by this date.

Revised 5/28/2024

Cost Report Contacts:

IL, MN, WI, All FQHC:

Bobbi Jo Luciano, Manager
Office: South Portland, ME

Sharon Townsend
Office: South Portland, ME

J6_Cost_Report_Filing@anthem.com

Mailing Address for USPS:
National Government Services
Attn: Cost Report Unit
P.O. Box 7040
Indianapolis, IN 46207-7040

FEDEX or courier only:
National Government Services, Inc.
Attn: Cost Report Unit
220 Virginia Ave
Indianapolis, IN 46204

Form(s) you'll need:

Cost Report Forms
CMS-Approved Cost Report Vendors

Cost Report Contacts:

CT, ME, MA, NH, NY, RI, VT:

Bobbi Jo Luciano, Manager
Office: South Portland, ME

Sharon Townsend
Office: South Portland, ME

JK_Cost_Report_Filing@anthem.com

Mailing Address for USPS:
National Government Services
Attn: Cost Report Unit
P.O. Box 7040
Indianapolis, IN 46207-7040

FEDEX or courier only:
National Government Services
Attn: Cost Report Unit
220 Virginia Ave
Indianapolis, IN 46204

Form(s) you'll need:

Cost Report Forms
CMS-Approved Cost Report Vendors