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NGS Cost Report Submission Reminders

We strongly encourage filing of the cost report via the Medicare Cost Report E‐Filing (MCReF) System.

  • If the cost report is submitted via MCReF, it does not need to be mailed
  • Cost Report submissions cannot be accepted via NGSConnex or Email
  • Alternatively, the cost report can be mailed. Please allow extra time due to mail delays.

* Please note our address has changed:

Regular Mail/USPS Via FedEx/Courier
National Government Services
Attn: Cost Reporting Unit
PO Box 7040 Indianapolis, IN 46207‐7040
National Government Services
ttn: Cost Reporting Unit
220 Virginia Ave
Indianapolis, IN 46204

Refer to our website for additional information:

Email contact for questions about cost report filing:

Requests for PIP/Pass through payment schedules should be sent to Be sure to include all provider numbers and cost reporting periods. Please allow 30 days for receipt.

CMS Website

Regulations and Guidance / Manuals / Paper Based Manuals / Provider Reimbursement Manual 15‐2

Filing Reminders

  • Do not staple or bind any of the documentation that is submitted
  • Do not submit more than one copy of the cost report (only one copy is needed for submission)
  • Ensure that the signed Worksheet S contains a valid original or electronic signature, including title of signer, and encryption codes from the ECR file
    • Encryption code does not apply to Low/No Utilization
  • Please submit bad debt and other detailed listings in Excel format, rather than PDF
  • If signing electronically or submitting through MCReF, please also check the certification box which states that your electronic signature is the legally binding equivalent of your original signature

2023 Cost Report Due Dates

FYE 12/31/2022 cost reports are due by 5/31/2023

We strongly encourage early filing of the Cost Report

  • Early-filed cost reports that are rejected will receive a grace period to re-submit prior to payments being impacted
  • Late filed cost report results in issuance of First Past Due letter and implementation of 100% Medicare payment suspension
    • Payment suspension is released when cost report is submitted and accepted.
    • Acceptance review process takes up to 30 days, and all cost reports are reviewed on a first-in, first-out basis
    • Check the status of your cost report via the MCReF dashboard
      • Status can be confirmed by accessing the MCReF View Details Screen then clicking on “Submission”

Reminder Letters:

  • Reminder letters were issued 3/29/2023
  • Addressed to default contact listed in System Tracking for Audit & Reimbursement (STAR)
  • You may identify a different contact to whom and where we should direct Audit & Reimbursement matters by providing us with the following information:
    • Contact name
    • Title (manager or above)
    • Phone number
    • Mailing address
    • Email address
    • Provider numbers impacted (6-character CCN)
  • The request must be submitted in writing from an authorized or delegated official (which we will verify to the current PECOS record). The request can be emailed

Email Contact

Posted 4/28/2023