What are the requirements for filing a no or low utilization cost report?
Providers receiving no Medicare reimbursement for their fiscal year end are eligible to file a ‘No Utilization’ cost report, which is a signed Worksheet S. This report should be submitted along with a signed letter stating that they billed no Medicare services for this time period. Providers receiving $100,000 or less in total reimbursement for the year are eligible to file a low utilization cost report. If you file your cost report as a low utilization, you may not subsequently file a full cost report and the amount received for the fiscal period will be considered your final settlement. Provider’s filing a low utilization cost report complete only select worksheets from the full cost report and can request a waiver from filing an ECR file. The CMS 339 Questionnaire does not need to be completed for low utilization cost reports. A provider cannot file a no or low utilization cost report if there is a facility attached to the provider. For example, if a home health agency has an attach
