Medicare Financial Management Manual (Pub. 100-06), Ch. 12 § 20.6
Exception for Low Utilization Providers
20.6 - Exception for Low Utilization Providers
(Rev. 99, Issued: 06-30-06; Effective/Implementation Dates: 10-02-06)
Providers with extremely low Medicare utilization do not have to submit a CMS-838. A low
utilization provider is defined as a facility that files a low utilization Medicare cost report as
specified in PRM-I, section 2414.4.B, or files less than 25 Medicare claims per year.