Part 2, Provider Cost Reporting Forms and Instructions, Chapter 41, Form CMS-2540-10
This transmittal updates Chapter 41, Skilled Nursing Facility and Skilled Nursing Facility Health Care Complex Cost Reports, Form CMS-2540-10 to clarify or revise the following and sunset the
form set: Revisions include General: Clarified instructions regarding rounding standards for fractional computations
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: April 25, 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.