The SSI data file below shows the latest available IRF-specific data to compute an IRF's SSI ratio for the specified fiscal year (FY). An IRF may use this ratio as part of the formula to estimate their adjustment for low income patients (LIP) for a cost reporting period that begins subsequent to that specified FY. The file will be updated annually (usually each October/November). Please refer to Program Memorandum Transmittal A-01-131 below for further information on computing the LIP adjustment. Also, please refer to the Medicare Disproportionate Share Hospital (DSH) adjustment website link below for detailed information on recent updates to the SSI ratios.