Cost Reports

In SFY 2003, the Department of Community Health began requiring all free-standing, home office and hospital-based facilities to file their cost reports electronically. These facilities no longer need to submit paper copies of the cost report. Hospital-based facilities should also submit electronic copies of the Medicare cost report.

Cost Report Filing Dates

Provider Type Report Revised Due Dates
Hospitals Medicare & Medicaid Cost Report Follow CMS guidelines on cost report due dates 
Nursing Homes
  • Freestanding and home offices with a FYE June 30, 2023
  • Hospital-based facilities with a FYE between July 31, 2022, and April 30, 2023
  • Hospital-based facilities with a FYE between May 1, 2023 and June 30, 2023
  • Due September 30, 2023 
  • Due September 30, 2023
  • Due November 30, 2023
Home Health Agencies Medicare Cost Report and Medicaid Data Sheet Follow CMS guidelines on cost report due dates


Requests for an extension beyond the above dates will be handled on a case-by-case basis.

Filing Instructions

To submit an electronic cost report, you must include electronic passwords for each facility and corporate home office. You can obtain these electronic passwords by sending an e-mail to [email protected]. Once DCH receives your request, it will send you the passwords by mail. If you need to change your electronic password, you can ask for a new one by sending an e-mail to [email protected].

Submitting completed cost reports
When you complete the electronic cost report, you should e-mail it as an attachment to [email protected]. When DCH receives the report, it will send a reply acknowledging that it has received the information. Please be reminded that completed cost reports must have sufficient financial records and statistical data to support the reimbursable costs and census information RECORDED in the reports.

Please note that in addition to submitting a completed 2023 Cost Report, each facility should submit the following:

  • Cost Report Checklist and applicable documents
  • General Liability and Professional Liability (GL-PL) Supplemental Report (located within the cost report template)
  • FY 2023 COVID-19 Schedule (located within the cost report template)


Contact Information

If you have any problems accessing the report formats or instructions, please contact:


Director of Reimbursement Kim Morris