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Last Updated: 11/17/2015

What to Include in Gross Receipts

​When calculating gross receipts, include amounts

Received from:

  • patients or their insurers, including MinnesotaCare Tax charges, finance charges, and fees for missed appointments
  • government agencies, including federal, state, and county programs, for health care services provided
  • health care plans of federal, state of Minnesota, and Minnesota local government employees
  • nursing home residents or their insurers
  • staff model health maintenance organizations, reported on Form 1099
  • sponsors of health care research for services you provided as part of a formal program of health care research
  • home health agencies

Received for:

  • legend and nonlegend drugs and gases included in health care services
  • medical supplies and equipment included in health care services
  • patients’ room and food
  • diagnostic, therapeutic, and laboratory services
  • outpatient services, including physical rehabilitation and counseling for mental health conditions
  • preventive and x-ray services
  • sales of prescription eyewear and hearing aids
  • ambulance services, except volunteer ambulance services
  • health and fitness classes prescribed as part of a course of treatment
  • services provided to other health care providers

Received as:

  • performance bonuses and supplemental payments received from insurers
  • settlement adjustment payments from Medicare and other insurers
  • gifts, contributions, and donations used for health care services