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Back  RFI # 1726: Reporting tax with AMT

Formal vs. Informal Help Informal Formal


David Bennett


When reporting tax with the AMT in the 835, should the AMT be included at both the claim level and the line level. I don't see anything in the current guides that specifically address that and I could make an argument for both ways. The AMT doesn't effect balancing so appearing in both places would not be the same as reporting the CAS in both places and it makes sense to point out the amount of the total payment that is tax as well as the amount of each line payment. I could also see how this could be confusing if two different lines were taxed at different rates since the total for the claim would not be able to distinguish that. RFI 1468 indicates that the AMT should not be duplicated at both levels, but I don't believe it is totally clear and I think we need to be clear for consistency.

Submitter Assigned Keywords

Tax amount and AMT


RFI 1468 responds to this issue with the following paragraph:

The reporting of the tax is dependent upon where the tax is paid (claim or service), but not allowed to duplicate at both levels. If tax applied at claim level, then would be reported at the 2100(sic). If applied to the various service lines, then would be reported in the 2110(sic). For pharmacy, the total amount can be reported at the service line, but it's not intended for both to be used unless required by regulation.

If the tax is applied at the claim level, the amount would be reported in the 2100 AMT. If the tax is applied to the service lines, the amount would be reported in the 2110 AMT. The amount is never duplicated at both levels.
Submission 12/28/2012
Status Date 2/27/2013
Status F - Final
Primary References
Document 005010X221
Set ID835
Segment Position0620
Segment IDAMT
Industry NameClaim Supplemental Information Amount