Information for Data Submitters: Nursing Facility Cost Reports

Report Resources

2022 Cost Reports

  • See email outlining important information about the upcoming 2022 SNF-CR (nursing facility), the REA-CR (the realty company), and the MGT-CR (management company/ central office) cost report deployment.

2021 Cost Reports

    • All 2021 cost reports were due by Friday, June 24, 2022. Please see links to these forms below.

  • CHIA held a webinar on May 31, 2022 to outline the new skilled nursing facility cost report (the SNF-CR).


CHIA collects Nursing Facility Cost Reports on an annual basis. The reports are used by CHIA and other public entities for monitoring costs and for health care payment policy development. Nursing facilities must submit these cost reports 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 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).


Submitting SNF-CR XML Files

SNF-CR filers that want to submit cost report data via XML files must build new XML schemas for the new SNF-CR. Additional information on building and submitting XML test files for the SNF-CR is available here.

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 Submissions and INET Questions and Answers for more complete information for registration information. Completed CHIA Submissions forms may be submitted to


Nursing Facility Cost Reports and Instructions for Reporting Year 2021

Nursing Facility Cost Report


Realty Company Cost Report Resources


Management Company Cost Report Resources


Long-Term Care Facility Information Form

Complete and submit this form 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’s data submission systems (CHIA-INET/CHIA Submissions).


User and Data Security Agreement Forms 



For assistance with the nursing facility cost report, please email CHIA's Pricing Cost Report Help Desk