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Last Modified: 3/12/2021 Location: FL, PR, USVI Business: Part A

Cost report due date for extension requests

It may be necessary to request an extension for a cost report due date because of an extraordinary circumstance. Extensions will be granted only when operations have been significantly impaired due to an extraordinary circumstance over which providers have no control. An example of this would be a flood or fire that forces a provider to cease operations and transfer patients to other providers outside of the impacted area. See the Provider Reimbursement Manual 15-2, chapter 1, section 104.A.2 (f) (2) (ii) external link
Approvals will not be granted for computer system issues, staff turnover, or key employees on leave. It is important to start the cost reporting process early enough to allow for situations or issues that are unexpected.
If you believe your facility meets the criteria for an extension, you may submit your request to Please note that final approval for cost report extension requests must be granted by CMS. See 42 CFR (Code of Federal Regulations), paragraph 413.24 external pdf file.
If you do not meet the above criteria and you still cannot submit your cost report timely, you may contact First Coast prior to the cost report due date and request a reduction in the rate of payment suspension. If First Coast receives a request for a reduction in the rate of suspension, and we believe the request should be approved, we will recommend to the appropriate CMS regional office that your suspension rate be reduced to 50 percent for the first 60 days the cost report is late. On the 61st day, if the cost report has not been filed, the rate of suspension will be changed automatically to 100 percent.
First Coast Service Options (First Coast) strives to ensure that the information available on our provider website is accurate, detailed, and current. Therefore, this is a dynamic site and its content changes daily. It is best to access the site to ensure you have the most current information rather than printing articles or forms that may become obsolete without notice.