Reporting COVID-19 Relief Payments
Provider, Hospital, and Surgical Center Taxes
The COVID-19 federal public health emergency ended May 11, 2023. The following statements pertain to COVID-19 relief payments received through May 11, 2023.
Health care providers, hospitals, and surgical centers that received COVID-19 relief payments during the year only need to report certain relief payments on the following lines of their MinnesotaCare Provider, Hospital, or Surgical Center Tax Return.
Gross Receipts
Include in Gross Receipts any additional reimbursements, such as add-ons or advance payments, you received due to the COVID-19 pandemic from these sources:
- Medicare or Medicare managed-care plans for Medicare-covered services
- Federal Employees Health Benefits Act (FEHBA)
- TRICARE
- Medical Assistance (MA) or MinnesotaCare
- Health insurers or other third-party payers of health care services
Do not report other COVID-19 government relief payments on your return. You must keep documentation, however, to support all COVID-19 relief payments you receive.
Medicare and FEHBA/TRICARE Exemptions
Include any additional reimbursements from Medicare, FEHBA, or TRICARE that you reported in Gross Receipts on the appropriate exemption line.
Questions
For more information on how to report COVID-19 relief payments on your return, refer to the Provider, Hospital, and Surgical Center Taxes Instructions. If you have questions, email us at MinnesotaCare.tax@state.mn.us.
