Information for Data Submitters: Nursing Services Cost Reports

2022 Nursing Services
Cost Report Resources

Submission Deadline

  • The FY2022 cost reports were due by May 31, 2023.


The Center for Health Information and Analysis (CHIA) collects Nursing Services Cost Reports (NSR) on an annual basis. CHIA and other public entities use these reports to monitor costs and to develop health care payment rates. 

Nursing services providers must submit their cost reports in accordance with 957 CMR 6.00 and the filing requirements set out in the cost report instructions, which can be found in the blue box on this page.

Please be sure to read the Cost Report Instructions and the CHIA Submissions User Guide found under Report Resources PRIOR to beginning work on the cost report.

NOTE: Providers need to complete separate cost reports for each nursing service they provide, i.e., Temporary Nursing Services (TNS), Continuous Skilled Nursing (CSN), and/or Home Health (HHA). Revenues and expenses for each cost report should be reported in an accurate manner. Please read page 4 of the cost report instructions for further details.

Reports are due by Wednesday, May 31, 2023.

Important Reminders About the NSR Cost Report:

  • Providers are required to submit completed cost reports through CHIA’s online submission portal, CHIA Submissions. Please note, CHIA Submissions works best in Google Chrome.

  • Financial statements must be emailed to, not uploaded through CHIA Submissions (NOTE: Reconciliation of any differences between the financial statements and the report should be sent as a PDF or an Excel spreadsheet to

  • Complete FY2022 Cost Reports and audited financials must be submitted no later than Wednesday, May 31, 2023.

  • The 2022 Medicare Cost Report/CMS 1728 must be submitted in PDF format to This requirement applies only to Home Health Agencies.


Filing Application

The NSR cost report is submitted to CHIA online through CHIA Submissions. You may log into CHIA Submissions with the credentials used in previous years for INET 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. Please consult the NSR CHIA Submissions User Guide for detailed steps on registering with CHIA.

If you have questions, please email

After submitting the NSR cost report online, please email your other completed required documents to:


Questions and More Information

If you have additional questions about your cost report filing, please email us at with the following information in the subject line of your email:

  • Name of your agency with MassHealth ID# or DPH License #
  • Name of the cost report you are questioning about
  • Cost report reporting year
    • Subject Line Example 1: Question on FY2022 TNS Cost Report – ABC agency, DPH License ID #AB12
    • Subject Line Example 2: Question on FY2022 CSN Cost Report – XYZ agency, MassHealth ID#123456789A