Cost Report Filing Information

Please note the following updates/tips for filing Medicare cost reports. These updates and tips encourage filing early, submitting files in an electronic format and minimizing the amount of paper submitted.

Also note when a cost report is filed late, the provider will be placed on payment hold. The payment hold will be released after the cost report has been received, reviewed, and accepted. In peak periods (such as the month of June), it may take 30 days to accept the report. Please file timely (or early) to prevent being placed on payment hold!

Tips for filing cost reports

  • File early
    Benefits of filing a cost report early are: 1) Providers will receive a grace period (based on the number of days filed early) to correct issues in the event the report is rejected and 2) Providers will not have their payments suspended because the cost report was filed before the due date.
  • Obtain PS&R reports
    Providers are responsible for obtaining access to the PS&R System and ordering PS&R reports for use in preparing the cost report. Access to the PS&R System is obtained through the Enterprise Identity Management (EIDM) system. To assist in enrolling through EIDM and in ordering reports, the following articles have been posted to our website. These contain screen shots and step-by-step instructions. On the Palmetto GBA website please search on PS&R (in either
    JM Part A or JM Home Health and Hospice).  

Submit electronically
All files except the signature page of the cost report (and signature page of
CMS 339 Form (PDF, 85 KB), if applicable) can be sent electronically. One way of submitting files electronically is to place files on a disk and mail with the signature page. The new/preferred way is to send files using eServices. Please note that with eServices, the signature page must also be mailed.

To register for eServices go to the Palmetto GBA website and select the eServices link. After registering for eServices, attach files by accessing the Forms tab. On the Forms tab, from the Select a Topic drop-down menu choose Audit and Reimbursement and from the Select a Type drop-down menu choose Cost Report Form.

The link to the form will be in blue, and will be below the second drop-down menu. Click on the link and you will be directed to the Cost Report form. The Provider Information section will be pre-filled. You may then complete the Cost Report Data section and attach files.

Benefits of eServices:

  1. Price – decreases postage expense
  2. Security – patient data and other information is secured (any PHI is protected)
  3. Safety – eliminates the risk of disks being damaged in the mail
  4. Confirmation – issued when files are submitted

Send files (e.g., PI, EC), schedules, reports and analysis as electronic files

  • Send files through eServices or place on a disk
  • Do not send files both ways
  • Attach files in their native format
  • Bad debt lists should be sent in a Excel file format
  • If sending files on a disk, send disk in the same envelope as the signature page
  • If sending cost reports for multiple providers, please submit a separate disk for each cost report
  • If sending files through eServices, continue to sign and mail the signature page(s) (with the encryption code)  
  • Limit the paper documents submitted  
    • Only send the signed, signature page(s) (with encryption code) as a printed document  
    • Do not send extra copies of the cost report or other documents
    • Do not send reports in notebooks or binder

Exception for cost reports filed as Low Utilization or No Utilization. These types do not have to file electronically and can send all information hardcopy.

  • Verify Cost Report Information
    Ensure the provider number and fiscal year are listed correctly.
  • Sign reports using blue ink
    Original signatures (not stamped) are required. Blue ink assists in confirming a signature is original
  • Mail the signature page
    A hardcopy of the signature is still required. Please see the addresses below.  

Note: Cost Report Questionnaire (CMS Form 339 (PDF, 85 KB)) – previously all providers had to complete the Cost Report Questionnaire. Now, many of the cost report forms include these questions and the questionnaire is no longer required. The questionnaire is now only required when filing Rural Health Clinics, Organ Procurement and Histo Lab cost reports.

Please forward the signature page(s) and electronic files to either of the following addresses:

 Courier Service

 U.S. Postal Service

Palmetto GBA
Attn: Cost Report Acceptance (AG-330)
2300 Springdale Drive, Building One
Camden, SC  29020-1728
Palmetto GBA
Attn: Cost Report Acceptance (AG-330)
Post Office Box 100144
Columbia, SC  29202-3144

Contact Palmetto GBA JM Part HHH Medicare

Email HHH

Contact a specific JM HHH department

Provider Contact Center: 855-696-0705

TDD: 866-830-3188

Other Palmetto GBA Sites

Palmetto GBA Home

DMEPOS Competitive Bidding Program

Jurisdiction J Part A MAC

Jurisdiction J Part B MAC

Jurisdiction M Part A MAC

Jurisdiction M Part B MAC

Jurisdiction M Home Health and Hospice MAC


National Supplier Clearinghouse MAC


RRB Specialty MAC Providers

RRB Specialty MAC Beneficiaries



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