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How to File Your Annual Return

(continued)

Include:

Do not include payments you received

—Medicare and Medicare copayments

from:

and/or deductibles paid by patients

• the deductible portions and copayments/

coinsurance required by Medicare for the

• CHAMP VA

—the Minnesota Chemical Dependency

Medicare-covered services, whether they

Fund

• Federal, state, or local government

were paid by patients and/or supplemen-

employee insurance plans (Note: If the

—a federal, state, and/or county govern-

tal plans

employee is a federal employee and the

ment program, not including Medical

• settlement adjustment payments you

patient services are paid by the FEHBA

Assistance (MA) and MinnesotaCare

received from Medicare

program or TRICARE program, see the

Payments From Sponsors of Health

FEHBA and TRICARE information on

Do not include amounts received from:

Care Research

this page.)

• third-party insurers when Medicare

Of your total gross receipts, enter the pay-

is not the primary insurer

• Medical Assistance (MA)

ments you received from sponsors of health

• patients or patients’ insurers for health

• Minnesota Comprehensive Health As-

care research and other entities (such as

care services not covered by Medicare

sociation (MCHA)

medical device manufacturers) for provid-

For information on Medicare-covered ser-

• MinnesotaCare

ing patient services that were incurred

vices and plans, go to

through a formal program of health care

• Prepaid Medical Assistance Programs

research. The research must have been

(PMAP)

Other Government Payments

conducted in conformity with federal

Of your total gross receipts, enter the

• U.S. Department of Veterans Affairs

regulations governing research on human

amounts you received from government

(Note: Amounts received from this

subjects.

programs — except from Medicare, Medi-

federal agency are taxable; however,

cal Assistance (MA), or MinnesotaCare —

amounts received from the Minnesota

Do not include amounts received from pa-

for health care services you provided.

Department of Veterans Affairs are

tients or patients’ insurers for services you

exempt.)

provided as part of the research.

Include payments you received from the

following government sources (government

• Workers Compensation

Grants and Donations for Health

sources include, but are not limited to):

Federal Employees Health Benefit

Care and Home Health Care Services

• Chemical Dependency Fund

Act (FEHBA) and TRICARE Programs

Gifts and Contributions. Of your total gross

• Federal Head Start programs

Of your total gross receipts, enter the

receipts, enter the amount you received as

• Federal, state, or local government

amount you received from FEHBA and

gifts, contributions, and donations from

agencies for services provided to prison

the federal TRICARE programs. Do not

all sources that were used for health care

inmates

include enrollee deductibles, coinsurance,

services not designated for a specific indi-

and copayments.

• Migrant Health Service Project

vidual or group. (Gifts and contributions

that are designated for a specific individual

• Minnesota Board of Medical Practice

Do not include amounts you received from

or group are taxable.)

the following sources:

• Minnesota Department of Employment

Home Health Care Services. Home health

and Economic Development

• FEDVIP

care services are services provided in a

• Minnesota Department of Public Safety

• Project Hero

patient’s residence by a licensed home

• Minnesota Department of Veterans

• CHAMP VA

health agency, personal care provider, or

Affairs (Note: Amounts received from

private duty nursing service that is eligible

For a list of insurance carriers participating

this state agency are exempt; however,

to participate in the Medical Assistance

in the FEHBA or TRICARE programs, go

amounts received from the U.S. Depart-

program, or home care providers licensed

to:

ment of Veterans Affairs are taxable.)

by the Department of Health.

• Minnesota State Services for the Blind

• FEHBA’s website at:

Of your total gross receipts, enter the

• State of Minnesota for detoxification

amount you received from patients and/

services

• TRICARE’s website at:

or patients’ insurers for home health care

• State of Minnesota for rehabilitation

services that you provided in a patient’s

services

residence.

Payments from Other Health Care

• U.S. Bureau of Prisons

Providers, Hospitals, and Surgical

Include amounts you received from the

• U.S. Indian Health Service

Centers

retail sale of health care supplies and equip-

ment, including drugs, that were used as

Of your total gross receipts, enter the

• U.S. Public Health Service

part of the licensed home health care servic-

amount you received from:

Also include payments you received from

es you provided in the patient’s residence.

• other health care providers, hospitals, and

the following entities or programs, if they

surgical centers responsible for paying

are funded entirely by federal, state, or local

Legend Drugs

government agencies:

the MinnesotaCare tax on the amounts

Legend drugs are drugs or gases required

collected

• adult detention centers

by federal law to be sold or dispensed in a

container labeled with one of the following

• other entities—including institutions not

• crime victims reparation programs

statements:

subject to the MinnesotaCare tax—that

• gambling treatment programs

are reimbursed for the health care ser-

• home schools

vices you provide by:

Continued

• juvenile detention centers

Provider, Hospital, And Surgical Center Taxes Instructions - Minnesota Department Of Revenue - 2017 Page 7

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