Information for Data Submitters: Nursing Facility Cost Reports

Report Resources

2023 Cost Reports

  • All 2023 Cost Reports are due by April 1, 2024


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). 

Please Note:  Failure to file the required reports in a timely manner may result in penalties for the provider. Please see Section 7.07 of 957 CMR 7.00: Nursing Facilities Cost Reporting Requirements. 

Additionally, Executive Office of Health and Human Services regulations provide for penalties where nursing facilities have not filed the required cost reports in a timely manner. Please see Section 206.08(7) of 101 CMR 206.00: Standard Payments to Nursing Facilities. 101 CMR 206.00: Standard Payments to Nursing Facilities |  

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 should be submitted to

IMPORTANT: Please clear your cache!

As part of continuous improvement of the Nursing Facility Cost Reports, changes and upgrades have been implemented. In order for the system to function properly, SNF/MGT/REA Cost Report 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 SNF/MGT/REA Cost Report and generate error messages.

Instructions on how to clear your cache can be found here:

Changes to the SNR-CR and Helpful Cost Report Filing Tips

In an effort to improve cost report data quality and promote a smoother user experience, listed below are some changes and cost report filing tips for users when filing the SNF/MGT/REA Cost Reports:

  • CHIA has instituted a new 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. The screen instructs users:

    “WARNING: Do not move to the next schedule or exit the application as you may corrupt the report and lose your progress. This will take a moment as your progress is currently saving.”

    as the schedule is validated and will not permit the user to advance until the process is complete. As a reminder, in order to “lock for review” on the Submission and Attestation schedules, users must “save and validate” each schedule of each cost report.

  • Reporting of negative balance accounts: The ability to report certain negative values depends on whether your agency files its cost report using the XML process or by using the CHIA NF-CR application.
    1. XML filers have the ability to input negative numbers in most fields. XML submitters should use negative numbers as necessary to be consistent with their financial reporting.
    2. CHIA NF-CR Application filers should reach out to our helpdesk at if you have any questions related to reporting negative expenses or revenues. We will advise you on how to treat negative balance accounts since the application does not currently allow negative numbers to be inputted in all areas of the cost report. Similar to the guidance above, filers should use negative numbers as necessary to be consistent with their financial reporting. 
  • Please remember to pay close attention to two key areas of the cost report when preparing the NF-CR.

    1. First, please 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.
    2. Second, please 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 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.

Nursing Facility Cost Reports and Instructions for Reporting Year 2023

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