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Submitting the form CMS-838. Submit a completed CMS-838 to your fiscal intermediary (FI) within 30 days after the close of each calendar quarter. Include in the report all Medicare credit balances shown in your accounting records (including transfer, holding or.
Paper forms are to be. filed within 15 days following the date of the reportable. transaction. If CTRs are filed using magnetic media, pursuant to an agreement between a financial institution. and the IRS, a financial institution must file a CTR within. 25 calendar days of the date of the reportable transaction.