United Benefit Advisors Insight and Analysis Blog

How to Complete the IRS/SSA/CMS Data Match Report

By Danielle Capilla, Senior VP of Compliance and Operations, United Benefit Advisors
  Jul 26, 2016 10:30:00 AM

connect puzzle piecesData Match is a program coordinated by the Internal Revenue Service (IRS), Centers for Medicare & Medicaid Services (CMS), and the Social Security Administration (SSA) to identify Medicare beneficiaries who received Medicare benefits with Medicare as the primary payer when Medicare should have been the secondary payer. We recently covered background on this program in a previous blog posting. Employers are required to complete the Data Match report within 30 days of receipt of the Data Match Personal Identification Number (PIN), unless an extension has been requested and approved. The letter directs employers to the Data Match Secure Website, where the questionnaire can be accessed after entering the employer identification number and PIN.

Two submission options are available on the Secure Web site for Data Match questionnaire responses: Direct Entry and Electronic Media Questionnaire (EMQ).

  • Direct Entry is an option designed for employers with less than 50 workers. This option allows an employer to complete all Data Match questionnaires directly online without downloading or uploading any files. The information is validated for accuracy and completeness as it is entered directly online.
  • The EMQ program is designed to assist larger employers with at least 50 workers. Employers will download a file of the workers on the Secure Web site and then they will upload the data upon completion of the questionnaire.

The Employer Voluntary Data Sharing Agreement is an alternative way to satisfy the data match requirement. Under this agreement, an employer shares group health plan coverage information with CMS. In exchange, CMS agrees to provide the employer with Medicare eligibility information for identified Medicare individuals.

The Data Match questionnaire has four parts. UBA’s comprehensive Compliance Advisor, “IRS/SSA/CMS Data Match Guide on Instructions from CMS” provides detailed diagrams to help you complete each part.

Topics: compliance, Medicare, Danielle Capilla, IRS-SSA-CMS Data Match Program