September 30 Fiscal Year End: Cost Report Due February 28, 2027

Quick answer: If your fiscal year ends September 30, your Medicare cost report is due February 28, 2027 (42 CFR 413.24(f)(2)). That day is a Sunday. Noridian says a report filed the next business day, Monday, March 1, is timely, but we suggest filing by Friday, February 26.

This guide is for home health agencies and hospices with a September 30 fiscal year end. It covers which date counts, what to do from November to February, and what happens if you miss it.

Key takeaways

• Due date: February 28, 2027, for the fiscal year that ended September 30, 2026.
• Weekend: It is a Sunday. Noridian's page says the next business day, Monday, March 1, 2027, is timely. Confirm with your MAC.
• Our advice: File by Friday, February 26. A report that is rejected on the due date is late.
• Forms: CMS-1728-20 for home health. CMS-1984-14 for hospice.
• Late means suspended payments (42 CFR 405.371(d)(1)).
• Hospices: The cap is also due February 28, 2027, as a separate filing.

Planning ahead for February? Book a free 20-minute call and we will build your timeline.

When is a September 30 fiscal year end cost report due?

It is due February 28, 2027. 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 ends. Count five months from September 30: October, November, December, January, February. The last day of February in 2027 is the 28th.

Use the cost report deadline calculator to check your own date. Our main guide on when the Medicare cost report is due lists every month.

What to do: Put February 26, 2027 on your calendar as your internal deadline.

February 28, 2027 is a Sunday. Which day counts?

Noridian's cost report page says that if a due date falls on a weekend or federal holiday, the report is timely if submitted on the next business day. For you, that is Monday, March 1, 2027. Our main due-date guide uses the same rule.

We still tell clients to file by Friday, February 26. Here is why:

• The rule comes from one MAC's page. Yours may handle it differently.
• A rejected report is treated as if it was never filed (42 CFR 413.24(f)). If you file on the last day and the MAC returns it, you are late.
• Filing on a weekend leaves no one to call if the upload fails.

What to do: Ask your MAC in writing how it treats a weekend due date. Plan to file before it matters.

What to file

Both go to your Medicare Administrative Contractor (MAC), usually through the Medicare Cost Report e-Filing system (MCReF). Read more on our home health cost report and hospice cost report pages.

Hospices also have a separate self-determined cap. The cap year ends September 30, so the cap is due 5 months later, on February 28, 2027 (42 CFR 418.308(c)). It is not part of the cost report. See our guide to the hospice cap report due date and our hospice cap calculator.

What to do: If you are a hospice with a September 30 year end, both filings land on the same date. Plan each one on its own.

What to do this week

Your books for the fiscal year should be closed by now. Use these steps in November:

1. Confirm your period end date and your form.
2. Download the cost report document checklist.
3. Print the trial balance for the year ended September 30, 2026.
4. Pull your PS&R report (the Medicare summary of your claims and payments) from CMS. Our guide shows how to request and read your PS&R report.
5. Compare revenue on the PS&R report to your general ledger. Write down every gap.
6. Collect payroll records, the depreciation schedule and last year's cost report.
7. Set three dates: start work by December 15, finish a draft by January 31, file by February 26.

What to do: If steps 4 and 5 turn up a gap you cannot explain, ask for help now. It is much cheaper to fix in November than in February.

What happens if the cost report is late?

Medicare payment can be suspended. Under 42 CFR 405.371(d)(1), if a provider has failed to timely file an acceptable cost report, payment to the provider is immediately suspended in whole or in part.

We cannot tell you when payments resume. 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 are narrow. The MAC can grant one only when your operations are significantly adversely affected by extraordinary circumstances you cannot control, such as a flood or fire. If you are already past a due date, read our page on a late or rejected Medicare cost report.

What to do: If you may miss the date, call your MAC and a CPA at the same time.

What we see in practice

The February deadline sneaks up on people. The books close in October, the holidays hit, and the report gets pushed to January. Then the PS&R report does not match the ledger, and there are three weeks left to fix it.

Starting in November gives you room. Book a free 20-minute call and we will set the timeline. You can also read about our Medicare cost report filing service.

Frequently asked questions

When is the cost report due for a September 30 fiscal year end?

February 28, 2027. 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 September 30, 2026 is February 28, 2027, which is a Sunday.

Does the due date move because February 28, 2027 is a Sunday?

Noridian's cost report page says that if the due date falls on a weekend or federal holiday, the report is timely if filed the next business day. That would be Monday, March 1, 2027. Other MACs may differ, so confirm with yours. We still suggest filing by Friday, February 26.

Which form do I file?

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 due the same day?

The cap year ends September 30, and the self-determined cap is due 5 months later, which is also February 28, 2027 (42 CFR 418.308(c)). It is a separate filing from the cost report, with its own form.

What happens if I miss the due date?

If a provider has failed to timely file an acceptable cost report, Medicare payment is immediately suspended in whole or in part (42 CFR 405.371(d)(1)). We cannot say when payments resume. That depends on your MAC accepting the report.

Can I get an extension?

Only for extraordinary circumstances you cannot control, such as a flood or fire. The MAC decides (42 CFR 413.24(f)(2)). A busy season, staff turnover or missing records does not qualify.

When should I start a September 30 cost report?

Start in November or December. Your books for the fiscal year are closed, the PS&R report is available, and you have more than 12 weeks before the date. Starting early leaves time to fix errors if the MAC rejects the report.

Next step

Book a free 20-minute call with Christian Soriaga, CPA. We will confirm your date and plan your filing.

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 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.