How to Change Your Cost Reporting Period

Published 06/07/2023

To change the cost reporting period, a request must be submitted to Provider Reimbursement. 

When: At least 120 days before the close of the reporting period that the change proposes to establish.  

Example: A provider seeks to change to a 6/30-year end, effective for the period ending June 30, 2024. The request must be received on or before March 2, 2024. 

Why: The request must include the “why” (reason or justification for the change). The MAC reviews to determine that good cause for the change exists (e.g., the reason is consistent with the purposes and intent of the program). 

Reference: CMS Publication 15-2, Section 102.3 (PDF).

How: Submit the following: 

  • Provider name
  • Provider number  
  • Current fiscal year end (FYE) 
  • Requested (FYE)
  • Reason/justification for making the change

The authorized official can email the request to

Note: Submitting a cost reporting period change on the CMS 855A (to Provider Enrollment) will not result in the cost reporting period being changed. As noted above, please submit to Provider Reimbursement for review and approval.

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