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Updated – Cost Report Filing Extensions

We have been informed that CMS updated their COVID-19 Frequently Asked Questions (FAQs) on 1/7/2021 and revised the Cost Reporting Question #1 (on page 105) to grant providers and additional 60 day filing extension “For any cost reporting period not previously identified and ending on a date falling in the period of March 1, 2020 through December 31, 2020”.

Cost Reporting Period Ending Initial Due Date Extended Due Date Revised Due Date
10/31/2019 03/31/2020 06/30/2020
11/30/2019 04/30/2020 06/30/2020
12/31/2019 05/31/2020 07/31/2020 08/31/2020
01/31/2020 06/30/2020 08/31/2020
02/29/2020 07/31/2020 09/30/2020
For any cost reporting period not previously identified and ending on a date falling in the period of March 1, 2020 through December 31, 2020, providers are granted an additional 60 days from the initial due date to file their cost reports.

The current full FAQ listing can be found at the below link:

https://www.cms.gov/files/document/03092020-covid-19-faqs-508.pdf

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