Skip to main content
U.S. flag

An official website of the United States government

Return to Search

Provider Reimbursement Manual Part 2, Provider Cost Reporting Forms and Instructions, Chapter 49, Form CMS-2540-24

This transmittal introduces Chapter 49, Skilled Nursing Facility and Skilled Nursing Facility
Complex Cost Report, Form CMS-2540-24, effective for cost reporting periods beginning on or
after October 1, 2024.

Download the Guidance Document

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

Issue Date: October 25, 2024

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.