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CMS 2088-92

This cost report provides for the determination of allowable costs which are reimbursable by the health insurance program under title XVIII, Part B, of the Act. These worksheets are used only by rehabilitation agencies, clinics and public health agencies certified as outpatient physical therapy (OPT), outpatient occupational therapy (OOT) and outpatient speech pathology (OSP) providers, comprehensive outpatient rehabilitation facilities (CORF), and community mental health centers (CMHC) providing partial hospitalization services. Form CMS-2088-92 is used only by freestanding providers.

NOTE: Effective for cost reporting periods ending on or after June 30, 2001, CORFs and OPTs (includes OOT and OSP) where 100 percent of the services rendered are reimbursed on a fee schedule basis are no longer required to complete the Form CMS 2088-92 cost report. Reimbursement is not allowed for bad debts. Such providers with cost reimbursed services must file a low utilization cost report in accordance with PRM, Part II, chapter 110. CMHCs must continue to file cost reports in accordance with PRM, Part II, chapter 100.

Should you have questions about the submission and/or acceptance of  Form CMS 2088-92 you may contact one of the following people:

Providers serviced by the Tennessee Office:

Ron Neal
(423) 535-3824