As an employer, you are responsible for withholding federal income tax and other payroll taxes from each employeeâs paycheck and remitting it to the IRS. Each Form 941 you file reports the total amount of tax you withheld during the quarter.
It's not my definition: CMS DEFINITIONS: Physical restraints are any manual method or physical or mechanical device, material, or equipment attached to or adjacent to the resident?s body that the individual cannot remove easily which restricts freedom of movement or normal access to ones body.
What is functional limitation reporting? Beginning July 1, 2013, CMS is requiring that you complete functional limitation reporting (FLR) on all Medicare part A and part B patients in order to receive reimbursement for your services.