Medicare Cost Report e-Filing

Published 07/19/2023

1. Question: What is Medicare Cost Report e-Filing (MCReF)? 

Answer: MCReF is the Medicare Cost Report e-Filing system. The portal allows Medicare Part A providers to electronically transmit (e-file) their cost report and supporting documentation directly to their Medicare Administrative Contractor (MAC). Providers may e-file cost reports with fiscal year end (FYE) dates on or after 12/31/17 through MCReF. 

2. Question: Is MCReF related to the PS&R application?

Answer: MCReF is part of the PS&R/STAR application (same user ID and password).

3. Question: How does one request a MCReF user role?

Answer: New users should follow these steps: 

  • Create an IDM account at 
  • Add the PS&R/STAR application 
  • Under "select a group," select "I work for a provider"
  • Select "MCReF Approved Cost Report Filer" from the select a role drop down

The request will be routed to the provider’s security official for approval.
For a step-by-step guide, see PS&R: Obtain Access via IDM.
Existing users add the ‘MCReF Approved Cost Report Filer’ role to their access. 

4. Question: What is the web address for MCReF? 

Answer: The web address is

The Medicare Cost Report e-Filing system is offered by the Centers for Medicare & Medicaid Services (CMS) to simplify the process of submitting Medicare Cost Reports (MCRs). Through this web-based system, providers can: 

  • Attach all materials/files needed to fulfill the Medicare requirements for an acceptable Cost Report
  • Answer a few questions 
  • And submit 

The following is an example of the MCReF screen used in attaching files. 


 (Source: Medicare Cost Report e-Filing System User Manual at — see link below.)

Once submitted, MCReF immediately delivers the cost report files to the provider’s Medicare Administrative Contractor (MAC). In addition to facilitating this file transfer, MCReF also evaluates what files are required for a valid submission, and whether the attached files fulfill these requirements.

Additional Information

  1. MCReF Video 
  2. MLN Article 10611 (PDF) on Medicare Cost Report E-Filing
  3. Medicare Cost Report e-Filing System User Manual (
    Specifically, review Chapter 5, the “e-Filing Guide.” This guides one through MCReF from login to completing a cost report submission. 

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