Skip to main content
U.S. flag

An official website of the United States government

Return to Search

CMS Medicare Cost Report Electronic Filing (MCReF)

Guidance for Medicare Part A providers submitting an acceptable Medicare Cost Report (MCR) package to their Medicare Administrative Contractor (MAC) for the purposes of determining their Medicare reimbursable cost.

Issued by: Centers for Medicare & Medicaid Services (CMS)

Issue Date: October 03, 2018

Each year, Medicare Part A providers must submit an acceptable Medicare Cost Report (MCR) package to their Medicare Administrative Contractor (MAC) for the purposes of determining their Medicare reimbursable cost. The MCR package consists of a variety of cost report materials.

The Medicare Cost Report e-Filing system (MCReF) provides all Medicare Part A providers the ability to electronically file 100% of their MCR package, including all supporting documentation, directly to their MAC for Fiscal Year Ends on or after 12/31/2017. Successful MCReF submissions will immediately be received by the provider’s MAC to begin their 30-day cost report acceptance process.

HHS is committed to making its websites and documents accessible to the widest possible audience, including individuals with disabilities. We are in the process of retroactively making some documents accessible. If you need assistance accessing an accessible version of this document, please reach out to the guidance@hhs.gov.

DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.