For standard fiscal year ends, the cost report is due five months after the fiscal year end (FYE) date (the last day of the fifth month). For nonstandard fiscal year ends due to a change of ownership or a termination, etc., the cost report due date is the greater of 150 days from the FYE or 37 days after the cost report reminder letter has been sent to the provider. If the due date falls on a holiday or weekend, the cost report is due the next business day.

Reference

• CMS internet-only manual (IOM) Pub. 100-06 Medicare Financial Management Manual, Chapter 8 Contractor Procedures for Provider Audits, Section 10.1 Contractor’s Responsibility Prior to Submission of Cost Reports