Cost Report Filing Extensions

Question: Will CMS delay the filing deadline of Fiscal Year End (FYE) December 31, 2019, cost reports due at the end of May due to the COVID-19 outbreak?

Answer: Yes, 42 CFR § 413.24 (f) (2) (ii) allows this flexibility. CMS is currently authorizing delays for the following FYE dates.
 
Please note the due date for the period ending December 31, 2019, has been extended to August 31, 2020.
Period Ending
Initial Due
Date Extended Due Date
Revised Due Date
10/31/2019
3/31/2020
6/30/2020
 
11/30/2019
4/30/2020
6/30/2020
 
12/31/2019
5/31/2020
7/31/2020
8/31/2020
1/31/2020
6/30/2020
8/31/2020
 
2/29/2020
7/31/2020
9/30/2020
 

 

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