Late · Rejected · Amended · Prior-year
Late, Rejected or Amended Medicare Cost Report? We Can Help
If your Medicare cost report is past due, was returned by your MAC, or needs to be amended, start now. Soriaga & Associates, LLC prepares and files home health and hospice cost reports through MCReF, and we quote late, amended and prior-year work on a free call. Call 630-491-1268 or book a free 20-minute call.
- CPA firm since 1985
- 20+ years in healthcare
- 5.0 on Google · 16 reviews
Urgent, but fixable
Where does your cost report stand?
A cost report problem usually shows up as one of three things: the due date has passed and nothing was filed, your Medicare Administrative Contractor (MAC) returned the report you sent, or you filed a report and now need to correct it. Each has a different next step, and the sooner you know which one you are in, the more options you have.
We can tell you where you stand on a short call. We make no promises about how fast a MAC acts, but we can get your report prepared, reviewed by a CPA and filed correctly.
Practical steps
What to do today
- 01Check your fiscal year end and the due date with the cost report deadline calculator. It shows how many days late you are, or how many you have left.
- 02Gather the documents on the cost report document checklist: PS&R report, trial balance, payroll records, depreciation schedule, and your prior-year cost report.
- 03Read any letter from your MAC and respond to it. If a report was returned, the letter explains the reasons for the rejection. Keep every letter and email.
- 04Call 630-491-1268 or book a free 20-minute call. We will confirm your MAC, the periods involved and what has to be filed.
What happens when a cost report is late?
A cost report is due on or before the last day of the fifth month after your cost reporting period ends, or 150 days after the period ends if it does not end on the last day of a month (42 CFR 413.24(f)).
The main consequence in the regulations is on your payments. If a provider has failed to timely file an acceptable cost report, payment to the provider is immediately suspended in whole or in part until a cost report is filed and the MAC determines it is acceptable (42 CFR 405.371). The cost report form also warns that interim payments made since the start of the period can be treated as overpayments if the report is not filed.
We cannot tell you when payments will resume. That depends on your MAC accepting the report, so the fastest route is a complete, accurate filing the first time.
Can I get an extension?
Extensions are narrow. The regulation lets the MAC grant an extension only when a provider's operations are significantly adversely affected by extraordinary circumstances over which the provider has no control, such as a flood or fire. A busy season, staff turnover or missing records is not on that list. If you think your situation qualifies, talk to your MAC and keep documentation.
What if my MAC rejected my cost report?
When a report is filed, the MAC reviews it for acceptability. The regulation says the MAC makes that determination within 30 days of receiving the report, and that an unacceptable report is returned with a letter explaining the reasons for the rejection.
This matters because a rejected report is treated as if a report had never been filed. If yours was rejected, the payment suspension rules still apply, so the report needs to be corrected and filed again, with all required forms, signatures and supporting documents. Here is how we handle it:
- 01Send us the rejection letter and the report you filed
- 02We identify what was missing or wrong
- 03Our CPAs correct the report and review it
- 04We file the corrected report through MCReF to your MAC
Can I amend a cost report I already filed?
The regulation says amended cost reports, which revise information a provider has already submitted, may be permitted or required as determined by CMS. The rules that apply to you depend on where your report is in the MAC's process, so we confirm the right path with your MAC before we file anything.
We do not publish a deadline for amendments here, because it depends on the status of your report. Ask us on the free call, and bring any notice of program reimbursement or MAC correspondence you have.
Prior-year and catch-up cost reports
If more than one year is unfiled, we prepare them in order, because each report builds on the last. Typical situations are a change of ownership, a bookkeeper who left, or an agency that was dormant and then resumed billing Medicare.
Records are often the hard part. We work from your trial balance, PS&R reports and payroll records, and we tell you early what is missing. We quote prior-year work after the free call, once we know how many periods are involved.
Our cost report experience
By the numbers
- We prepare 50 to 100 Medicare cost reports a year.
- Our firm has prepared Medicare cost reports since 2004; Christian Soriaga, CPA, has prepared them for 6 years.
- Most of our cost report clients are in California, Illinois, Nevada and North Carolina, and we serve agencies nationwide.
- We file electronically through CMS's MCReF system for agencies served by any Medicare Administrative Contractor (MAC).
What does it cost?
A standard on-time home health or hospice cost report is a flat $1,599.99 for low or full utilization and $500 for no utilization. See pricing for the full list.
Late, amended and prior-year work is quoted on a free call, because the scope depends on how many periods are involved and what shape the records are in. You receive the quote before any work starts.
Read about the standard reports: home health cost report and hospice cost report. For the full process, see Medicare cost report filing.
What happens next
- 01
Free 20-minute call
Tell Christian about your agency and what is on your plate. No pitch deck, no pressure.
- 02
Written fee quote
You get a clear written quote for the work before we start. No surprises.
- 03
We handle it
Your CPA team takes it from there and keeps you posted until it is filed.
Client reviews
What our clients say
5.0 from 16 Google reviews
“Soriaga & Associates LLC has expertly handled our Medicare Cost Report preparation and filing for several years. They are reliable professionals ensuring compliance and efficiency in filling out cost reports. They respond quickly to emails and provide proactive support.”
“Working with Soriaga & Associates has been a worthwhile experience. They exhibit at all times, high professional standards and ability to educate on complex IRS/CMS requirements.”
FAQ
Late, rejected and amended cost report FAQs
Still have questions? Ask them on a free 20-minute call.
What happens if my Medicare cost report is late?
If a provider has failed to timely file an acceptable cost report, Medicare payments are suspended in whole or in part until a cost report is filed and the MAC determines it is acceptable (42 CFR 405.371). Call us as soon as you know your report is late.
When is the Medicare cost report due?
On or before the last day of the fifth month after your cost reporting period ends, or 150 days after the period ends if it does not end on the last day of a month (42 CFR 413.24(f)). Use our deadline calculator to check yours.
Can I get an extension on a cost report?
Only in narrow cases. The MAC may grant an extension only when your operations are significantly adversely affected by extraordinary circumstances you have no control over, such as a flood or fire.
My MAC rejected my cost report. What now?
A rejected report is returned with a letter explaining the reasons, and it is treated as if a report had never been filed. Send us the letter and the report. We correct it, our CPAs review it, and we refile through MCReF.
How long does the MAC take to review a filed report?
The regulation says the MAC determines acceptability within 30 days of receiving the report. We cannot predict what happens after that, including when suspended payments resume.
Can you promise my payments will resume by a certain date?
No, and be wary of anyone who does. Payments depend on your MAC accepting the report. What we control is that the report is complete, accurate and filed correctly.
Can I amend a cost report I already filed?
Amended cost reports may be permitted or required as determined by CMS (42 CFR 413.24(f)). We confirm with your MAC what applies to your report before filing, and quote amended work on a free call.
I have several years of unfiled cost reports. Can you help?
Yes. We prepare prior-year reports in order and tell you early what records are missing. We quote the work on a free 20-minute call once we know how many periods are involved.
How much do late, amended or prior-year reports cost?
They are quoted on a free call, because the scope varies. A standard on-time home health or hospice report is a flat $1,599.99, or $500 for no utilization.
Do you work with my MAC?
Yes. We file electronically through CMS's MCReF system for agencies served by any Medicare Administrative Contractor, and we serve providers nationwide.
What documents do I need to get started?
Typically your PS&R report, trial balance or financial statements, payroll records, depreciation schedule, prior-year cost report and any MAC letters. Use our document checklist, and we confirm the exact list on your call.
Sources
Regulatory facts on this page come from these sources, checked on October 13, 2026:
- 42 CFR 413.24: due date, extensions, acceptable cost report submission and amended cost reports
- 42 CFR 405.371: suspension of payments
- CMS MCReF page: electronic filing to your MAC
Free 20-minute call
Call 630-491-1268 or book a free 20-minute call.
Talk directly with Christian Soriaga, CPA. No pitch deck, no obligation.
On the call we’ll cover
- Your situation and what is due next
- Deadlines and filing status
- A clear written fee quote
- Clear next steps, no obligation
Christian Soriaga, CPA
Soriaga & Associates, LLC