IRS/SSA/CMS Data Match Guide on Instructions from CMS

Data 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. 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.

Submission Options

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.

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The information provided is for informational purposes only and does not constitute legal advice. The information above contains only a summary of the applicable legal provisions and does not purport to cover every aspect of any particular law, regulation or requirement. Depending on the specific facts of any situation, there may be additional or different requirements. This is to be used only as a guide and not as a definitive description of your compliance obligations.