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  2. Medicare Cost Reports
  3. Cost Reporting Under COVID-19

Cost Reporting Under COVID-19

  • Can I claim my “employer’s share of Social Security tax” that I elected to defer in accordance with section 2302 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, as an accrued liability in the year the costs were incurred?
  • Should PRF payment amounts for lost revenue not directly attributable to patient-specific claims be used to offset expenses on the Medicare cost report?
  • Should hospitals report charges reimbursed through the PRF Uninsured Program on Worksheet S-10?
  • Should SBA loan forgiveness amounts offset expenses on the Medicare cost report?
  • Should PRF payments offset expenses on the Medicare cost report?
  • How will the Small Business Administration (SBA) Loan Forgiveness amounts be reported on the Medicare Cost Report in terms of revenue?
  • How will the Provider Relief Fund (PRF) payments be reported on the Medicare Cost Report in terms of revenue?
  • Will CMS delay the filing deadline for cost reports impacted during the COVID-19 PHE?
  • How to report Sequestration impacted by CARES Act?
  • Has there been any cost reporting instructions issued on how to report expenses that hospitals will claim starting in January as covered by the Provider Relief Funds they received?
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