Cost Reports

In SFY2003, 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.

Filing Instructions

In recognition of the workplace procedures in place to help protect patients and residents during the public health emergency, the Department has extended the Cost Report due dates as indicated below:

Provider Type Report Revised Due Dates
Hospitals Medicare & Medicaid Cost Report Follow CMS guidelines on cost report due dates
Nursing Homes Freestanding and Home Office Cost Reports with FYE June 30, 2020 Due October 31, 2020
  Hospital-based Cost Reports with FYE between July 31, 2019 and June 30, 2020 Due October 31, 2020
Home Health Agencies Medicare Cost Report and Medicaid Data Sheet Follow CMS guidelines on cost report due dates


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 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

Submitting completed cost reports
When you complete the electronic cost report, you should e-mail it as an attachment to 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 2020 Cost Report, each facility should submit the following:

View the 2020

Download this pdf file. Salary Ceilings - Updated 07/22/20

Contact Information

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