Yes, 42 CFR 413.24 (f)(2)(ii) allows this flexibility.
CMS will delay the filing deadline of Fiscal Year End (FYE) 10/31/2019 and FYE 11/30/2019 cost reports until June 30, 2020. CMS will also delay the filing deadline of the FYE 12/31/2019 cost reports until August 31, 2020.
For the FYE 01/31/2020 cost report, the extended due date is August 31, 2020.
For the FYE 02/29/2020 cost report, the extended due date is September 30, 2020.
In summary the extension impacts the following cost reporting fiscal year ends for all provider types (hospitals, SNFs, HHAs, hospices, ESRDs, RHCs, FQHCs, CMHCs, OPOs, histocompatibility labs and home office cost statements):
| Cost Report Period Ending | Initial Due Date | Extended Due Date | Revised Due Date |
|
10/31/2019 |
03/31/2020 | 06/30/2020 | |
| 11/30/2019 | 04/30/2020 | 06/30/2020 | |
|
12/31/2019 |
05/31/2020 | 07/31/2020 | 08/31/2020 |
| 01/31/2020 | 06/30/2020 | 08/31/2020 | |
| 02/29/2020 | 07/31/2020 | 09/30/2020 |
Revised: 7/15/2020