VIII. Other Questions


Question 1: How should providers report cash receipt assessments that are collected from self-pay residents?

Question 2: Is there a tax credit available for residents of residential health care facilities?

Question 3: What is the mailing address for general correspondence and questions?



Question 1: How should providers report cash receipt assessments that are collected from self-pay residents?

Answer 1: Some providers are properly including the assessment applicable to such patient service revenues in the total cash receipts line, but are failing to record a corresponding offset on the non-assessable schedule. This has the effect of inappropriately applying the assessment to related receipts from this assessment, for providers who have chosen to add the assessment to pre-existing private charges.

Please be advised that receipts of such assessments from self-pay residents should be reported in the same manner as the Medicaid reimbursable assessment. Report the amount on the applicable Schedule, Detail of Non-Assessable Cash Receipts, and identify it as "Private Pay Assessment".

|top|

Question 2: Is there a tax credit available for residents of residential health care facilities?

Answer 2: There is a New York State personal income tax credit available to individuals who directly pay the assessment, for either the resident or the individual who pay the assessment. Form IT-258-Claim for Nursing Home Assessment Credit is available from the New York State Department of Taxation and Finance.

|top|

Question 3: What is the mailing address for general correspondence and questions?

Answer 3: The correspondence mailing address for the Health Facility Cash Assessment Program is:

New York State Department of Health
Bureau of HCRA Operations and Financial Analysis
One Commerce Plaza, Room 810
99 Washington Avenue
Albany, NY 12210-2808

Please note that this address is not for payments and reports. All payments and reports should be sent to the Office of Pool Administration.

|top|