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Requesting a Change in Cost Reporting Period

CMS Publication 15-2External Website, Section 102.3 outlines the requirement for changing of cost reporting periods:

  • Submit a written request.
  • Must be received by the MAC 120 days or more before the close of the reporting period which the change proposes to establish, note that examples are included in section 102.3.
  • Good cause for the change exists.

The written request must be on provider letterhead and submitted by a known official of the provider, rather than a contractor representative.  The request can be emailed to J15STAR@cgsadmin.com.

The timing of the request is 120 or more days before the impacted period. For example, where a provider wishes to change the ending date of its cost reporting period from December 31, 2024 to July 31, 2024, the provider's request for a change must be received by the contractor no later than 4/2/2024, which is 120 days or more before the July 31, 2024 date on which the change is to take effect.

CMS Publication 15-1, section 2414.3External Website provides more detail on good cause for a change of cost reporting periods. A clear explanation of good cause must be included in the request.

Please note that when a change in cost reporting period is approved, the provider may file a cost report for a period of not less than 1-month and not more than 13-months.

Note: Submitting a cost reporting period change on the CMS 855A (to Provider Enrollment) will not result in the cost reporting period being changed.

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