Skilled Nursing Facility 2540-2010 form
Guidance for cost reports with fiscal years beginning on or after December 1, 2010. It contains the highest level of cost report status for cost reports in all reported fiscal years.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: February 11, 2020
Skilled Nursing Facility(SNF) 2540-10 Cost Report Files
The data included in this release contains cost reports with fiscal years beginning on or after December 1, 2010 . SNF cost reports beginning before December 1, 2010 are reported on the old form 2540-96, and can be found in other data files on this site.
These data files contain the highest level of cost report status for cost reports in all reported fiscal years. For example, if the Healthcare Cost Report Information System (HCRIS) department has both an as submitted report and a final settled report for a hospital for a particular year, the data files will only contain the final settled report. If HCRIS has both a final settled report and a reopened report, the data files will only have the reopened report.
Note: Most SNF cost report data-sets cannot be loaded into Microsoft Excel. The Rpt_Nmrc files are too large for this application.
Links to other SNF 2540-10 files:
Skilled Nursing Facility(SNF) 2540-10 Reports Zip File
There is a link to the Cost Report files by individual fiscal year in the left margin. This link will take you to all the downloadable cost report files.
Note: The SNF Cost Reporting worksheet forms can be found in the Provider Reimbursement Manual, Part II. The link is below. Scroll down to Chapter 41 (Skilled Nursing Facility).
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.