Medicare Provider Reimbursement Manual Part 2, Provider Cost Reporting Forms and Instructions, Chapter 49, Form CMS-2540-24
This transmittal updates Chapter 49, Skilled Nursing Facility and Skilled Nursing Facility
Healthcare Complex Cost Report, Form CMS-2540-24, revising the existing instructions,
worksheets, and electronic cost report (ECR) specifications.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: April 30, 2025
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.