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Provider Reimbursement Manual Part 2, Provider Cost Reporting Forms and Instructions, Chapter 41, Form CMS-2540-10

This transmittal incorporates a revision required by “The Patient Protection and Affordable Care Act (ACA), § 6104 (“Reporting of Direct Care Expenditures”), for Skilled Nursing Facility and Skilled Nursing Facility Complex Cost Reports, Form CMS-2540-10.

Download the Guidance Document

Issued by: Centers for Medicare & Medicaid Services (CMS)

Issue Date: December 01, 2011

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.