June 30 Fiscal Year End: Medicare Cost Report Due November 30, 2026
Christian Soriaga, CPA7 min read
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Quick answer: If your fiscal year ends June 30, your Medicare cost report is due Monday, November 30, 2026. That is five months after the year ends, under 42 CFR 413.24(f)(2), and the date falls on a weekday, so it does not move.
This guide covers the June 30 fiscal year end for home health agencies and hospices. As of today, October 22, you have 39 days. Below is what to do each week, what happens if you are late, and where to check your own due date.
Key takeaways
- Due date: Monday, November 30, 2026, for a fiscal year ended June 30, 2026.
- Rule: Due on or before the last day of the fifth month after the period ends (42 CFR 413.24(f)(2)).
- Forms: Home health agencies file CMS-1728-20. Hospices file CMS-1984-14.
- Late means suspended payments. Medicare suspends payment in whole or in part until an acceptable report is filed (42 CFR 405.371(d)(1)).
- Extensions are rare. Flood, fire and similar events only.
- The hospice cap is separate. It has its own due date and is not part of this report.
Not sure your report will be ready? Book a free 20-minute call. We will confirm your due date and tell you what is left to do.
When is a June 30 fiscal year end cost report due?
It is due on Monday, November 30, 2026. The rule is in 42 CFR 413.24(f)(2): cost reports are due on or before the last day of the fifth month after the period they cover. Count five months from June 30 and you land on November 30.
November 30, 2026 is a Monday. That is a normal business day. Noridian's cost report page says that when a due date falls on a weekend or federal holiday, the report is on time if filed the next business day. That rule is not needed here.
If your fiscal year ends on a day that is not the last day of a month, your report is due 150 days after the last day of the period. Use the cost report deadline calculator to check any date. For the full table of due dates, see our guide on when the Medicare cost report is due.
What to do: Put November 30 on the calendar today. Then set an internal deadline two weeks earlier.
Who has a June 30 fiscal year end?
Not every Medicare agency uses the calendar year. Your cost reporting period is the one on your last cost report. If you are not sure, look at the period dates on your prior-year report or ask your MAC.
Which form you file depends on your provider type:
| Provider type | Cost report form |
|---|---|
| Freestanding home health agency | CMS-1728-20 |
| Hospice | CMS-1984-14 |
Both go to your Medicare Administrative Contractor (MAC), the company that pays your Medicare claims. The MAC takes the report through the Medicare Cost Report e-Filing system (MCReF). Our pages on the home health cost report and the hospice cost report explain each form.
What to do: Confirm your period end date and your form before you start work.
What to do this week
Thirty-nine days sounds like plenty. It is not, because the MAC reviews every report and can send it back. Here is a simple plan.
This week (Oct 22 to Oct 30)
- Confirm the fiscal year end and your due date with the calculator.
- Download the cost report document checklist.
- Request your PS&R report (the Medicare summary of your claims and payments). You need your own copy from CMS.
- Close your books for June 30 and print a trial balance.
Next week (Nov 2 to Nov 6)
- Pull payroll records, the depreciation schedule and your prior-year cost report.
- Match your general ledger to the PS&R report. Write down every gap.
- Gather visit counts (home health) or patient days by level of care (hospice).
Two weeks out (Nov 9 to Nov 20)
- Prepare the report in your cost report software.
- Have a second person review the numbers.
- Fix errors before you file, not after the MAC finds them.
Final week (Nov 23 to Nov 30)
- File through MCReF as early as you can. Friday, November 20 is a good target.
- Keep the confirmation. Do not wait for the last day.
Why the early target? The regulation says the MAC decides within 30 days whether a report is acceptable, and it returns an unacceptable report with a letter. A rejected report is treated as never filed. If you file on November 30 and it is rejected, you are already late.
What to do: If a gap in your records will take more than a week to close, ask for help now.
What happens if the cost report is late?
Medicare payment can be suspended. The rule in 42 CFR 405.371(d)(1) says that if a provider has failed to timely file an acceptable cost report, payment to the provider is immediately suspended in whole or in part.
For a small agency, that is a cash flow problem on day one. We cannot tell you how long it takes to get paid again. That depends on your MAC accepting the report. We have not found a published dollar penalty for a late home health or hospice cost report, so we do not quote one.
Extensions exist, but they are narrow. The MAC can grant one only for extraordinary circumstances you cannot control, such as a flood or fire. Staff turnover and missing records do not count.
Already past your due date for an earlier year? Read about a late or rejected Medicare cost report and what to do first.
What to do: If you think you will miss November 30, call your MAC and a CPA the same week, not the day after.
What about the hospice cap?
Hospices have a second Medicare filing. The aggregate cap is a limit on what Medicare pays a hospice per beneficiary in a cap year. The cap year runs October 1 to September 30. It does not follow your fiscal year.
A hospice files a self-determined cap within 5 months after the cap year ends (42 CFR 418.308(c)). For the cap year that ended September 30, 2026, that is February 2027. It is not part of the cost report. Use our hospice cap calculator to estimate your exposure.
What to do: Treat the cap and the cost report as two separate deadlines on your calendar.
What we see most often
The most common problem we fix is a trial balance that does not match the PS&R report. Revenue shows up in one and not the other, usually from timing or a write-off. Finding that gap in October is a short job. Finding it on November 29 is not.
Need a second pair of eyes? Book a free 20-minute call, or see our Medicare cost report filing service.
Frequently asked questions
When is the cost report due for a June 30 fiscal year end?
Monday, November 30, 2026. A Medicare cost report is due on or before the last day of the fifth month after the period ends (42 CFR 413.24(f)(2)). Five months after June 30 is November 30, and that day is a weekday, so no weekend adjustment applies.
Which form do I file for a June 30 fiscal year end?
A freestanding home health agency files Form CMS-1728-20. A hospice files Form CMS-1984-14. Both go to your Medicare Administrative Contractor (MAC), usually through the Medicare Cost Report e-Filing system (MCReF).
Is the hospice cap report due the same day?
No. The hospice cap is a separate filing. The cap year runs October 1 to September 30, and the self-determined cap is due 5 months after it ends (42 CFR 418.308(c)). Your June 30 fiscal year end does not change that.
Can I get an extension on November 30?
Only in narrow cases. Your MAC can grant an extension only when your operations are significantly adversely affected by extraordinary circumstances you cannot control, such as a flood or fire (42 CFR 413.24(f)(2)). A busy season or missing records does not qualify.
What happens if I file after November 30?
If you have not filed an acceptable cost report on time, Medicare payment to you is immediately suspended in whole or in part (42 CFR 405.371(d)(1)). We cannot tell you when payments resume, because that depends on your MAC accepting the report.
Does filing on November 30 count if the MAC rejects the report?
Not if it is unacceptable. Your MAC reviews each report and returns an unacceptable one with a letter. A rejected report is treated as if it was never filed. File early enough to fix a rejection before the due date.
What do I need to start the report?
At minimum: your PS&R report, a trial balance for the fiscal year, payroll records, a depreciation schedule and your prior-year cost report. Our downloadable checklist lists each item.
Next step
Your report is due in 39 days. Book a free 20-minute call with Christian Soriaga, CPA, and we will map out what is left.
Sources
- eCFR, 42 CFR 413.24, Adequate cost data and cost finding (due date and extensions, paragraph (f)(2))
- eCFR, 42 CFR 405.371, Suspension, offset, and recoupment of payments to providers and suppliers (paragraph (d)(1))
- eCFR, 42 CFR 418.308, The hospice aggregate cap
- Noridian Medicare, Cost reports (next business day rule and MCReF)
Last updated: October 22, 2026. Dates checked October 22, 2026. Confirm your own due date with your MAC.
This article is general information, not legal or tax advice.
Soriaga & Associates, LLC is a CPA firm founded in 1985 in Lisle, Illinois, serving home health, hospice, home care, wound care and dental providers nationwide. (630) 491-1268.
