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| Part I, line 7 - Persons Served (optional) |
| DISCUSSION For the determination of "persons served" for column (b), the instructions say to use "contacts" or "encounters." While neither term is defined, it allows hospitals to count each time a patient is served. So, if the same patient is served 3 times at the hospital and provided with free care each time, the number of contacts or encounters would be 3. A person served can be reported in more than one row. |
| NARRATIVE REQUIRED: No |
| INSTRUCTIONS: Click here for the applicable IRS Schedule H instructions. |