Information for Data Submitters: Nursing Facility Cost Report Submissions

Overview

CHIA collects information from nursing facilities which is used to support public policy and transparency initiatives and for health care payment policy development. Nursing facilities must submit cost report information in accordance with  957 CMR 7.00 and the filing requirements set out in the cost report forms and instructions..

Filing Requirements

• Nursing facilities must annually file a Skilled Nursing Facility Cost Report (SNF-CR). Any facility that does not own their facility's real property and pays rent to an affiliated or non-affiliated realty trust or other business entity must file or cause to be filed a Realty Company Cost Report (REA-CR).  Likewise, any nursing facility that reports management company or central office expenses must file or cause to be filed a separate Management Company Cost Report (MGT-CR).
  
  
• PLEASE NOTE:  Failure to file the required reports in a timely manner may result in penalties for the provider. Please see Section 7.06 of 957 CMR 7.00: Nursing Facilities Cost Reporting Requirements.
  
  
• Additionally in accordance with 101 CMR 206.08(7), EOHHS may reduce the provider’s rates for current services by 5% on the day following the date the submission is due and 5% for each month of noncompliance thereafter.
  
  
• Data is submitted to CHIA online through CHIA Submissions. If you are a new provider or new user and do not have log in credentials, you must register with CHIA as soon as possible. 
  
  
• Each entity must file a Non-Confidential Data Security Agreement. Cost report submitters must also complete a CHIA User Agreement for Nursing Facilities if they have not already done so. Please see CHIA Web-Based Platforms Questions and Answers for more complete information for registration information. Completed CHIA Submissions forms should be submitted to DL-Data-Submitter-HelpDesk@chiamass.gov. 

Web-Based Submission Platform Registration Information

Most data is submitted via one of CHIA’s Web-Based Submission Platforms. A CHIA Data Reporter User Agreement is required to access and use any of CHIA's submission platforms.

The CHIA Data Reporter User Agreement establishes the terms and conditions under which an organization and its authorized users may access CHIA's Web-Based Submission Platforms. The Agreement requires the following components: a) Main Agreement (Pages 1–4): Completed and signed once per Data Reporter entity b) Exhibit A – User Authorization Form: Completed and signed separately for each individual user who will access CHIA's platforms, including the Agreement Administrator.

• Instructions for completing the agreement
  
  
• CHIA Data Reporter User Agreement Form
  
  
• Additional Information for Data Submitter Information

Additional Information

• IMPORTANT: Please clear your cache.  

• • For the system to function properly, all users should clear their web browser cache. Clearing your web browser cache will ensure that you are viewing the most recent version of SNF/MGT/REA Cost Reports. If you do not clear your cache, it may cause your browser to display older versions of the reports and generate error messages. Instructions on how to clear your cache can be found at https://www.mass.gov/guides/clear-your-browser-cache.

• Save and Validate: There is a loading screen for the SNF cost report when selecting “save and validate” for each schedule.  

• • Please wait until the “save and validate” process is completed before moving to another schedule or exiting the application.  

  • As a reminder, in order to “lock for review” on the Submission and Attestation schedule (Schedule 13), users must “save and validate” each schedule sequentially starting with Schedule 1 of each cost report. 

• Realty Company and Management Company Information: Schedule 1 of the SNF-CR will automatically populate with the name(s) of your facility’s realty and/or management company. 

    

• • You must confirm whether this pre-populated data is accurate. If it is not correct for the CY2025 period, contact CHIA at Costreports.LTCF@chiamass.gov. Please notify CHIA as soon as possible of any needed corrections or updates.  

• Uploads: Uploads are still required in the REA-CR and MGT-CR.

   

• • The Ownership and Facility Information upload form has been updated to collect more detailed information on ownership in the REA-CR found on Schedule 7. Please visit the REA-CR Technical Instruction and User Guide for more information.  

• Financial Statements: Financial statements are required as part of the SNF/MGT/REA Cost Reports. Based on updates to the regulation 957 CMR 7.00 that went into effect on February 27, 2026, if a Nursing Facility, Realty Company, and/or Management Company obtains independent Audited Financial Statements, a complete copy of its Audited Financial Statements must be filed. If a Nursing Facility, Realty Company, and/or Management Company does not obtain Audited Financial Statements, a complete copy of its unaudited Financial Statements must be filed.  Financial statements must be sent to data@chiamass.gov and received no later than June 1, 2026.  

   

• • Please note that failure to submit required financial statements will result in an incomplete cost report submission. 

• As in prior years, please remember to pay close attention to two key areas of the cost report when preparing the SNF-CR. 

• • Review the payer category for patient days recorded on the SNF-CR under Schedule 9, Table 2 (Patient Statistics – Days). This table, along with the rest of the cost report, is used to aid rate analysis for CHIA and EOHHS and accuracy in reporting is crucial to the rate building process. 

  • Ensure that you are following the instructions for reporting add-backs from the REA-CR and MGT-CR, where applicable. 

• Submitting SNF-CR XML Files 

• • SNF-CR filers that want to submit cost report data via XML files can find additional information here: https://www.chiamass.gov/process-to-submit-xml-test-files-for-the-snf-cr.

     

Contact

For assistance with the nursing facility cost report, please email CHIA Pricing Cost Report Help Desk at costreports.LTCF@chiamass.gov. Include the following information in the subject line of your email:

• Name of the facility and report you are asking about
• Reporting year

Subject Line example: Question on CY 2025 SNF-CR – ABC Nursing Facility

Related Links

CHIA Regulation and Administrative Bulletins

Links to Nursing Facility Cost Reports and Instructions for Reporting Year 2025

Nursing Facility Cost Report

• The SNF-CR is filed via CHIA Submissions at: 
  https://chiasubmissions.chia.state.ma.us
• SNF-CR Technical Instructions and User Guide (PDF)
• SNF-CR Pediatric and Special Contract Supplemental Form (Excel)
• SNF-CR Pediatric and Special Contract Instructions (PDF)

Realty Company Cost Report Resources

• REA-CR: Technical Instructions and User Guide for the Realty Company Cost Report (PDF)

Management Company Cost Report Resources

• MGT-CR: Technical Instructions and User Guide for the Management Company/Central Office Cost Report (PDF)

Long-Term Care Facility Information Form: Complete and submit this form to costreports.LTCF@chiamass.gov if there were any changes in your facility’s owners, management, or realty company relationships, or if there are new or additional users accessing CHIA Submissions.

• Long-Term Care Facility Information Form (Excel)

User and Data Security Agreement Forms 

• Data Reporter User Agreement Information