Request a Due Date Extension

It may be necessary to request an extension for your cost report due date because of an extraordinary circumstance. An example of an extraordinary circumstance would be a flood or fire that forces a provider to cease operations and transfer patients to other providers outside of the impacted area.

Extensions will be granted only when operations have been significantly impaired due to an extraordinary circumstance over which the provider has no control. Approvals will not be granted for computer system issues, staff turnover, or key employees on leave. It is important to start the cost reporting process early enough to allow for situations or issues that are unexpected.

Requests must be submitted to the appropriate Audit & Reimbursement contact for your state. Final approval for cost report extension requests must be granted by CMS.

If you do not meet the above criteria and still cannot submit your cost report timely, effective 6/1/2003, you may contact our office prior to the cost report due date and request a reduction in the rate of payment suspension. If we receive a request for a reduction in the rate of suspension and believe the request should be approved:

• For the first 60 days the cost report is late, we will recommend to the appropriate CMS regional office that your suspension rate be reduced to 50 percent
• On the 61st day, if the cost report has not been filed, the rate of suspension will be changed automatically to 100 percent.

Related Content

• CMS Change Request 2677, Transmittal A-03-042, Updated Revision to Change Request (CR) 2508, Suspension, Offset, and Recoupment of Medicare Payments to Providers and Suppliers of Services

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Reviewed 5/9/2024