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December 31, 2025 fiscal year-end
Cost reports are due June 1, 2026
June 30, 2025 fiscal year-end
Cost reports were due December 1, 2025
September 30, 2025 fiscal year-end
Cost reports are due March 3, 2026
Calendar-year providers (January 1 – December 31):
Medicare cost reports are due May 31 of the following year (June 1 if May 31 falls on a weekend or holiday).
Non-calendar fiscal years:
Cost reports are due five months (150 days) after fiscal year-end.
Example: A June 30 year-end is due November 30.
Change of Ownership (CHOW):
Filing deadlines are based on the date specified in the notice received from CMS or your Medicare Administrative Contractor (MAC).
Weekend or holiday due dates:
If the due date falls on a weekend or federal holiday, the cost report is due on the next business day.
“Due” means filed, not started.
Cost reports must be mailed or successfully uploaded to MCReF on or before the due date.
MCReF submissions:
Reports must be fully uploaded and electronically postmarked by 11:59 PM Eastern Time on the due date.
Grace periods:
Grace periods for resubmission, if needed, apply only when the cost report was filed on time.
Extensions:
Filing extensions are granted only under extreme circumstances and should not be relied upon.
Penalties:
The penalty for overdue cost reports is withholding of Medicare payments. Timely filing is critical.
If you are uncertain about your Medicare cost report due date, do not assume.
Confirm your deadline with your MAC or contact us for assistance.
