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 Federal Relations & Provider Assessments
Office of Health Insurance Programs
99 Washington Avenue
Room 1430, One Commerce Plaza
Albany, NY 12210-2822
Please note that this address is not for payments and reports. All payments and reports should be sent to the Office of Pool Administration.
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