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Frequently Asked Questions - Nursing Facility Quality Assessment (NFQA)

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What is the Nursing Facility Quality Assessment (NFQA)?

The NFQA is an assessment of 5.5% of "net patient services revenues" on all nursing facilities on the basis of patient days in each nursing facility. The assessment is implemented in accordance with the provisions of 42 C.F.R. Part 433.

Who pays it?

The assessment is paid by nursing facilities as defined in RSA 151-E:2,V and facilities licensed as a specialty hospital and certified to receive federal reimbursement as a nursing facility.

When is the assessment due?

The assessment period for NFQA is a 3-month period beginning July 1, October 1, January 1, and April 1, of each year.  Each nursing facility shall pay 100% of its NFQA due and payable for the assessment period no later than the fifteenth day of the month following the assessment period. 

  • Period: October 1 to December 31 is due January 15
  • Period: January 1 to March 31 is due April 15
  • Period: April 1 to June 30 is due July 15
  • Period: July 1 to September 30 is due October 15

However, no penalty or interest is imposed for failure to make payment of the assessment when due if such payment is made by electronic funds transfer on or before the last day of the month in which such payment is due.

When is the return due?

Every nursing facility shall on or before the tenth day of the month following the expiration of the assessment period make a return to the Department of Revenue Administration and to the Department of Health and Human Services.

  • Period: October 1 to December 31 is due January 10
  • Period: January 1 to March 31 is due April 10
  • Period: April 1 to June 30 is due July 10
  • Period: July 1 to September 30 is due October 10

Who do I contact with questions?

Questions regarding the calculation of your Net Patient Services Revenue should be directed to the Department of Health and Human Services, Bureau of Elderly & Adult Services, Rate Setting & Audit Unit at (603) 271-9210.
Questions regarding the filing of completed returns or ACH Debit forms may be directed to the Department of Revenue Administration's NFQA Administrator at (603) 230-5018.


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