Medicare Cost Report Electronic Filing (MCReF)
Each year, Medicare Part A providers must submit an acceptable Medicare Cost Report (MCR) package to their Medicare Administrative Contractor (MAC) for the purposes of determining their Medicare reimbursable cost. The MCR package consists of a variety of cost report materials.
The Medicare Cost Report e-Filing system (MCReF) provides all Medicare Part A providers the ability to electronically file 100% of their MCR package, including all supporting documentation, directly to their MAC for Fiscal Year Ends on or after 12/31/2017. Successful MCReF submissions will immediately be received by the provider’s MAC to begin their 30-day cost report acceptance process.
New PS&R and MCReF Sign-In Experience
CMS has implemented a new sign-in experience for the Provider Statistical & Reimbursement (PS&R) System and Medicare Cost Report E-Filing (MCReF) System. This enhancement improves user access and aligns with CMS security requirements.
Please review the guidance document below for important information regarding the new sign-in process, including access instructions, account requirements, and other resources.
Downloads
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New PS&R and MCReF Sign-In Experience (PDF) -
MCReF: Medicare Part A Cost Report e-Filing Updates Webinar – April 22, 2026 Presentation (PDF) (PPTX) -
Medicare Part A Cost Report e-Filing Updates Webinar – April 22, 2026 Live Recording and Transcript Instructions (PDF) -
How to Request MCReF User Role (PDF) -
Medicare Cost Reporting e-Filing System User Manual (PDF) -
MCReF FAQ (PDF) -
MCReF: Medicare Part A Cost Report e-Filing Updates Webinar – March 19, 2025 Presentation (PDF) -
Medicare Part A Cost Report e-Filing Updates Webinar – March 19, 2025 Live Recording and Transcript Instructions (PDF) -
Medicare Part A Cost Report e-Filing Updates Webinar – March 19, 2025 Live Recording and Transcript Instructions (PDF) -
MCReF: Medicare Part A Cost Report e-Filing Updates Webinar – February 14, 2024 Presentation (PDF) -
MCReF: Medicare Part A Cost Report e-Filing Updates Webinar – February 14, 2024 Live Presentation and Transcript (ZIP) -
MCReF: Access Interim Rate & Settlement Documentation Webinar — April 26, 2022 Presentation (PDF)