Information for Data Submitters: Nursing Services Cost Reports

2019 NSR Report Resources

Submission Deadlines

  • FY 2019 NSR filings for HHA and CSN are due October 15, 2020.

  • FY 2019 NSR filings for TNS are due December 15, 2020.


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.

Currently, CHIA is collecting Nursing Services Cost Reports for Continuous Skilled Nursing Agencies (CSN), Home Health Agencies (HHA), and Temporary Nursing Services Agencies (TNS).


  • For Continuous Skilled Nursing Agencies (CSN) and Home Health Agencies (HHA), the FY2019 report is due on October 15, 2020.

  • For Temporary Nursing Services Agencies (TNS), the FY2019 report is due on December 15, 2020.


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.


New for the FY2019 NSR Cost Report

On Schedule 5 (Summary of Expense Schedule), Bad Debt Expense for each provider type should be reported on Line 12 (Bad Debt Expense) for TNS (Column 1), CSN (Column 2), HHA (Column 3) and Total All Other Business (Column 5). Total Bad Debt for TNS, CSN, and HHA will sum automatically in Program Total (Column 4), and Total Bad Debt for all business will sum automatically in Total (Column 6).  

Reminders About the NSR Cost Report


For information on the Fixed Term Travel Employee Disclosure reporting requirements, please see the Fixed Term Travel Employee Disclosure Report section.

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 or call CHIA's Pricing Cost Report Help Desk at (617) 701-8156.

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

Questions and More Information

If you have any questions, please e-mail or call CHIA's Pricing Cost Report Help Desk at (617) 701-8156.