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.

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