Information for Data Submitters: Nursing Services Cost Reports

Overview

CHIA collected Nursing Services Cost Reports (NSR) for fiscal year (FY) 2024 from Continuous Skilled Nursing (CSN) and Home Health (HH) pursuant to 957 CMR 6.00. The reports are used by CHIA and other public entities to monitor costs and develop health care payment policies.

TNS agencies were not required to submit a FY 2024 NSR as per the communication sent to TNS agencies by the Department of Public Health on October 7, 2025. TNS agencies will be required to file a cost report for FY 2025, expected to be deployed in Spring 2026.

Read the Cost Report Instructions and the CHIA Submissions User Guide found under “Report Resources” in the blue box on the right of this page before beginning work on the cost report.

NOTE: Providers need to complete separate cost reports for each nursing service they provide, i.e., CSN, and/or HH. Revenues and expenses for each cost report should be reported in an accurate manner. Read page 4 of the cost report instructions for further details.

Reporting Requirements

CSN and HH providers are required to submit the following, due no later than September 15, 2025. 

• Completed FY 2024 NSR
• FY 2024 Financial Statements
• FY 2024 Medicare Cost Report/ CMS 1728 (HH agencies only)

TNS agencies are not required to submit a FY 2024 NSR as per the communication sent to TNS agencies by the Department of Public Health on October 7, 2025. TNS agencies will be required to file a cost report for FY 2025, expected to be deployed in Spring 2026.

The FY 2024 NSR is submitted using CHIA Submissions. All other materials must be emailed to data@chiamass.gov with the following subject line:
[Provider Type] FY 2024 NSR from [Agency Name and MassHealth ID].

Reminders About the NSR Cost Report: 

• Providers are required to submit completed cost reports using CHIA Submissions. Please note, CHIA Submissions works best on Google Chrome.
  
  
• Financial statements, as well as any relevant supplemental materials such as the Medicare cost report, must be emailed to data@chiamass.gov, 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 data@chiamass.gov.) 

IMPORTANT: Clear your cache.

As part of continuous improvement of the NSR, changes and upgrades may be implemented each year. In order for the system to function properly, all users should clear their web browser cache.

Clearing your web browser cache will ensure that you are viewing the most recent version of NSR. If you do not clear your cache, your browser may display older versions of the reports and generate error messages.

Instructions on how to clear your cache can be found at https://www.mass.gov/guides/clear-your-browser-cache.

Filing Application

The NSR cost report is submitted to CHIA online through CHIA Submissions. You may log in to CHIA Submissions with the credentials used in previous years. 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 about registering for CHIA Submissions, please email DL-Data-Submitter-HelpDesk@chiamass.gov.

After submitting the NSR cost report online, please email all other materials to data@chiamass.gov with the following subject line:
[Provider Type] FY 2024 NSR from [Agency Name and MassHealth ID]. 

Questions

If you have additional questions about your cost report filing, please email us at CostReports.Pricing@chiamass.gov 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 (e.g., TNS, HH, CNS)
• Cost report reporting year
  • Subject Line Example 1: Question on FY 2024 CSN Cost Report – XYZ agency, MassHealth ID#123456789A