Information for Data Submitters: Nursing Services Cost Reports

2023 Nursing Services
Cost Report Resources

Submission Deadline

  • The FY2023 report for CSN and HH agencies is due on June 13, 2024.
  • The FY2023 report for TNS agencies is due on June 20, 2024.


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 (HH) agencies.  Please read page 4 of the cost report instructions for further details.

CSR and HH NSR filings are due by Thursday, June 13, 2024.

TNS NSR filings are due Thursday, June 20, 2024.

What's New for the Fiscal Year (FY) 2023 NSR

TNS agencies must file the FY2023 NSR Supplement excel template in addition to the online cost report and financial statements. The supplement is available at The completed supplement should be saved as AgencyName_FY23NSRSupplement_TNS.xlsx and emailed to

Important Reminders About the NSR Cost Report:

  • Providers are required to submit completed cost reports using 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

  • The FY2023 NSR Supplement for TNS Agencies must be emailed to This requirement applies to TNS agencies only. 

  • The 2023 Medicare Cost Report/CMS 1728 must be submitted as a PDF to This requirement applies to Home Health Agencies only.


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 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 asking about
  • Cost report reporting year
    • Subject Line Example 1: Question on FY2023 TNS Cost Report – ABC agency, DPH License ID #AB12
    • Subject Line Example 2: Question on FY2023 CSN Cost Report – XYZ agency, MassHealth ID#123456789A