Nursing Facilities Cost Report Submission Update

DATE : March 06, 2019


The Center for Health Information and Analysis (CHIA) would like to update you regarding the 2018 Nursing Facility Cost Reports.




    • The HCF-3, now called the Management Company Cost Report (MGT-CR), has been reformatted for 2018. This form will be submitted electronically via CHIA Submissions. CHIA Submissions is an online application for both entering and uploading data including management company expenses, organization structure, related party transactions and other administrative expense details. This application will be available for entering and uploading data later this Spring. Please Note: The account numbers used in the new management company cost report have changed. We are posting the account crosswalk in anticipation of the changes.

      In order to submit the new Management Company Cost Report, you must complete CHIA submission and ownership forms for each 2018 management company. Each entity must also file a Non-Confidential Data Security Agreement. Cost report submitters must also complete a CHIA INET User Agreement for Nursing Facilities if they have not already done so.

      These forms are located at: 


  • Please note that we will adjust the due dates of the HCF-1, HCF-2-NH and MGT-CR (formerly HCF-3) reports to allow facilities not less than 60 days following the release of the MGT-CR to complete them.


The management company user agreements and ownership forms must be emailed to no later than March 22, 2019.
Please note: If you are already a registered for CHIA INET, you do not need to submit a new user agreement.

Nursing facilities are also reminded that if they or their parent organization are required or elects to obtain independent audited, reviewed or compiled financial statements for purposes other than 101 CMR 206.00, the facility must file a complete copy of its financial statements to CHIA. The financial statements must be emailed in PDF format to with the name of the entity and document type.


If you are submitting a facsimile HCF-2-NH cost report, the report must be submitted in the exact format as CHIA's HCF-2-NH cost report. A sample of the facsimile must be submitted no later than March 22, 2019. Facsimile reports should be emailed to Providers will be notified when the facsimiles are approved.

CHIA will also host a webinar to review the new MGT-CR following the release of the application in Spring 2019. All Nursing Facility Cost Report information including updates, due dates, and webinar information are located on the CHIA website at:
If you have any questions about cost reporting, please call CHIA's Cost Report Help Desk at (617) 701-8297 or email


Thank you.