Improvements to Medicare Disproportionate Share Hospital (DSH) Payments - Benchmarking S-10 Data Using IRS Form 990 Data: An Update
Guidance for the third update to a series of analyses comparing uncompensated care data from hospital cost report Worksheet S-10 and IRS Form 990. Our analysis is limited to non-profit hospitals expected to receive Medicare Disproportionate Share (DSH) payments in fiscal year 2019, because only non-profit organizations are required to complete IRS Form 990.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: April 23, 2018
HHS is committed to making its websites and documents accessible to the widest possible audience, including individuals with disabilities. We are in the process of retroactively making some documents accessible. If you need assistance accessing an accessible version of this document, please reach out to the guidance@hhs.gov.
DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.