# 42 C.F.R. § 411.361 (2026): Reporting requirements > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_361 ## Section - **Citation:** 42 C.F.R. § 411.361 (2026) - **Heading:** Reporting requirements - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Title 42 CFR: Public Health / Chapter IV: CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES / Part 411: EXCLUSIONS FROM MEDICARE AND LIMITATIONS ON MEDICARE PAYMENT / Subpart J: Financial Relationships Between Physicians and Entities Furnishing Designated Health Services / § 411.361: § 411.361 Reporting requirements. ## Text (a) Basic rule. Except as provided in paragraph (b) of this section, all entities furnishing services for which payment may be made under Medicare must submit information to CMS or to the Office of Inspector General (OIG) concerning their reportable financial relationships (as defined in paragraph (d) of this section), in the form, manner, and at the times that CMS or OIG specifies. (b) Exception. The requirements of paragraph (a) of this section do not apply to entities that furnish 20 or fewer Part A and Part B services during a calendar year, or to any Medicare covered services furnished outside the United States. (c) Required information. The information requested by CMS or OIG can include the following: (1) The name and unique physician identification number (UPIN) or the national provider identifier (NPI) of each physician who has a reportable financial relationship with the entity. (2) The name and UPIN or NPI of each physician who has an immediate family member (as defined at § 411.351) who has a reportable financial relationship with the entity. (3) The covered services furnished by the entity. (4) With respect to each physician identified under paragraphs (c)(1) and (c)(2) of this section, the nature of the financial relationship (including the extent or value of the ownership or investment interest or the compensation arrangement) as evidenced in records that the entity knows or should know about in the course of prudently conducting business, including, but not limited to, records that the entity is already required to retain to comply with the rules of the Internal Revenue Service and the Securities and Exchange Commission and other rules of the Medicare and Medicaid programs. ent interest or the compensation arrangement) as evidenced in records that the entity knows or should know about in the course of prudently conducting business, including, but not limited to, records that the entity is already required to retain to comply with the rules of the Internal Revenue Service and the Securities and Exchange Commission and other rules of the Medicare and Medicaid programs. (d) Reportable financial relationships . For purposes of this section, a reportable financial relationship is any ownership or investment interest, as defined at § 411.354(b) or any compensation arrangement, as defined at § 411.354(c), except for ownership or investment interests that satisfy the exceptions set forth in § 411.356(a) or § 411.356(b) regarding publicly traded securities and mutual funds. (e) Form and timing of reports. Entities that are subject to the requirements of this section must submit the required information, upon request, within the time period specified by the request. Entities are given at least 30 days from the date of the request to provide the information. Entities must retain the information, and documentation sufficient to verify the information, for the length of time specified by the applicable regulatory requirements for the information, and, upon request, must make that information and documentation available to CMS or OIG. (f) Consequences of failure to report. Any person who is required, but fails, to submit information concerning his or her financial relationships in accordance with this section is subject to a civil money penalty of up to $10,000 as adjusted annually under 45 CFR part 102 for each day following the deadline established under paragraph (e) of this section until the information is submitted. Assessment of these penalties will comply with the applicable provisions of part 1003 of this title. ation concerning his or her financial relationships in accordance with this section is subject to a civil money penalty of up to $10,000 as adjusted annually under 45 CFR part 102 for each day following the deadline established under paragraph (e) of this section until the information is submitted. Assessment of these penalties will comply with the applicable provisions of part 1003 of this title. (g) Public disclosure. Information furnished to CMS or OIG under this section is subject to public disclosure in accordance with the provisions of part 401 of this chapter. [72 FR 51098, Sept. 5, 2007, as amended at 80 FR 71378, Nov. 16, 2015; 81 FR 61561, Sept. 6, 2016] ## Nearby sections - [42 C.F.R. § 411.350 (2026) § 411.350 Scope of subpart.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_350.md) - [42 C.F.R. § 411.351 (2026) § 411.351 Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_351.md) - [42 C.F.R. § 411.352 (2026) § 411.352 Group practice.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_352.md) - [42 C.F.R. § 411.353 (2026) § 411.353 Prohibition on certain referrals by physicians and limitations on billing.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_353.md) - [42 C.F.R. § 411.354 (2026) § 411.354 Financial relationship, compensation, and ownership or investment interest.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_354.md) - [42 C.F.R. § 411.355 (2026) § 411.355 General exceptions to the referral prohibition related to both ownership/investment and compensation.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_355.md) - [42 C.F.R. § 411.356 (2026) § 411.356 Exceptions to the referral prohibition related to ownership or investment interests.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_356.md) - [42 C.F.R. § 411.357 (2026) § 411.357 Exceptions to the referral prohibition related to compensation arrangements.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_357.md) - [42 C.F.R. § 411.361 (2026) § 411.361 Reporting requirements.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_361.md) - [42 C.F.R. § 411.362 (2026) § 411.362 Additional requirements concerning physician ownership and investment in hospitals.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_362.md) - [42 C.F.R. § 411.363 (2026) § 411.363 Process for requesting an exception from the prohibition on facility expansion.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_363.md) - [42 C.F.R. § 411.370 (2026) § 411.370 Advisory opinions relating to physician referrals.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_370.md) - [42 C.F.R. § 411.372 (2026) § 411.372 Procedure for submitting a request.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_372.md) - [42 C.F.R. § 411.373 (2026) § 411.373 Certification.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_373.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_361. 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