news article details

Low and No Medicare Utilization Cost Report

No Utilization Cost Reports

To comply with program cost reporting requirements, a provider that has not furnished any covered Medicare services during a cost reporting period must only complete the certification page of the cost report (Worksheet S) along with a waiver form certifying no Medicare utilization. Prior approval from the MAC to file a no utilization cost report is not required.

Items required to be submitted for a no Medicare utilization cost report:

Low Utilization Cost Reports

If a provider has been reimbursed $200,000 or less ($50,000 for FQHC/RHC, $15,000 for CMHC) during the cost report period*, they may qualify to file a low utilization cost report and waive filing of the ECR disk. Prior approval from the MAC to file a low utilization cost report is not required.

The qualifying criteria to file a low utilization cost report for a provider type other than FQHC/RHC and CMHC is:

  • Net reimbursement $200,000 or less (Medicare Part A + B)

The criteria to file a low utilization cost report for an FQHC/RHC is:

  • Net reimbursement $50,000 or less

The criteria to file a low utilization cost report for a CMHC is:

  • Net reimbursement $15,000 or less and $0 Outlier Payments

* There is no longer an option to file a low utilization cost report based on less than 10 percent Medicare utilization. This option was only available for fiscal periods ending 12/31/2016 or earlier.

Items required to be submitted for a low utilization cost report:

  • Certification Page (Worksheet S), containing a valid (ink or electronic) signature by an officer or administrator.
  • Applicable S-series worksheets (see below)
  • Balance sheet and income statement (these can be worksheets from the cost report, ex. F-series worksheets – see below)
  • Signed Low/No Utilization Cost Report Waiver form
Cost Report Type and Form Number S Series Worksheets Balance Sheet/Income Statement
SNF 2540-10 Worksheet S, S-3 Pt I G and G-3
Hospital 2552-10 Worksheet S, S-3 Pt I G, G-2 and G-3
HHA 1728-20 Worksheet S, S-3 Pt I F and F-1
Hospice 1984-14 Worksheet S, S-1 Pt II F and F-2
RHC 222-17 Worksheet S, S-1 Pt I Lines 1-14 Balance sheet and income statement are required
FQHC 224-14 Worksheet S, S-1 Pt I Lines 1-14 F-1; balance sheet is required
ESRD 265-11 Worksheet S F and F-1
CMHC 2088-17 Worksheet S, S-1 Pt I Lines 1-14 F; balance sheet is required


The Home Health Agency cost report form is the CMS 1728-20. This is a new form effective for fiscal years beginning on or after 1/1/2020 and ending 12/31/2020 or later.

  • By filing a no/low utilization MCR, the provider accepts interim payments as final settlement. The MAC reserves the right to require a full cost report if after review it deems it necessary to best serve the interest of the Program.
  • A link to the most current form of all provider type cost reports can be found at:
  • All cost reports must be filed via mail/hand delivery or MCReF (available for cost report FYE 12/31/2017 and later). Submission via NGSConnex or email is no longer available.

Questions regarding Low/No Utilization Cost Report filing:

Contact:

For information on our website:

Posted 5/6/2022