Medicare Part D Disclosure to CMS

An annual online filing to CMS reporting whether each plan option's prescription drug benefits are creditable or non-creditable. This employer-level disclosure is separate from the participant notice and has its own deadlines and triggers.

See the Step-by-Step ProcessOfficial CMS Resources
What File CMS's online Disclosure to CMS to report whether each group health plan option with Rx benefits is creditable or non-creditable. This page covers the employer filing to CMS only, not the participant notice.
Who Plan sponsors that offer Rx coverage to any Medicare Part D-eligible individuals (employees, dependents, COBRA, retirees), whether the coverage is primary or secondary to Medicare.
When Within 60 days after the start of each plan year, and within 30 days of certain changes. The method for determining creditable status is changing for plan years 2026 and later; complete that step before filing. See the Determine Part D Creditability page.
Risk Missing or late filings can surface in CMS audits and require corrective action. Retiree Drug Subsidy sponsors risk denial of subsidy if Part D obligations aren't met. There is no published civil penalty schedule for this employer disclosure, but misalignment between the CMS filing and participant notices can create late-enrollment penalty disputes and remediation work.
60 days
Annual disclosure

File within 60 days after the start of each plan year.

Mar 1
Calendar-year due

Calendar-year plans: typically due by March 1 (Feb 29 in leap years).

30 days
Change refile

Refile within 30 days if an Rx option terminates or its creditable status changes.

Trigger When Notes
Annual disclosure to CMS Within 60 days after the start of each plan year Calendar-year plans: typically due by March 1 (Feb 29 in leap years).
Coverage terminates Within 30 days after termination If an Rx option ends mid-year.
Creditable status changes Within 30 days after the change Refile if benefit or actuarial changes shift creditable to non-creditable (or back).
Trigger: Annual disclosure to CMS
When: Within 60 days after the start of each plan year
Notes: Calendar-year plans: typically due by March 1 (Feb 29 in leap years).
Trigger: Coverage terminates
When: Within 30 days after termination
Notes: If an Rx option ends mid-year.
Trigger: Creditable status changes
When: Within 30 days after the change
Notes: Refile if changes shift creditable to non-creditable (or back).
  • Plan sponsor legal name, EIN, address, and contact.
  • Plan year start/end dates; list of each Rx option (medical options with embedded Rx and any standalone Rx plan).
  • Creditable/non-creditable status for each option (note the method used and whether RDS applies). See the Determine Part D Creditability page if you haven't completed this step yet.
  • Estimated counts: total enrollees and number of Part D-eligible covered lives.
  • Carrier/actuarial attestations or worksheets supporting your determination (retain on file).
1
Determine creditable statusFor each plan option; see the Determine Part D Creditability page for the full process, including which method applies for your plan year.
2
Complete the CMS online formFor the plan year, listing each option and its status.
3
Submit by the deadline and save the confirmationSave the confirmation (PDF or screenshots) and a full copy of your entries.
4
Refile within 30 daysIf an Rx option terminates or its creditable status changes mid-year.
  • Use CMS's Disclosure to CMS online form; one filing per plan sponsor per plan year.
  • Include all medical options with embedded Rx and any standalone Rx plan.
  • Retain the final confirmation page/email and a full copy of your entries.
  • Creditable coverage determinationCarrier memo/actuarial report; method used.
  • CMS disclosure confirmationDate/time stamp and PDF/screenshots of the filing.
  • Plan-year list of Rx optionsAnd their status; any mid-year change documentation.
  • Calendar remindersAnd a repeatable checklist for future filings.

Common traps

Skipping the refile when a mid-year carrier change shifts creditable status: If the status changes, refile within 30 days. A carrier swap alone doesn't trigger a refile, but a resulting status change does.
Not tracking the annual deadline for non-calendar-year plans: The 60-day clock runs from your plan-year start date, not January 1.

FAQs

Is this the same as the participant notice?

No. This is the plan sponsor's filing to CMS. Participants must also receive their own annual creditable/non-creditable notice; that's a separate requirement covered on the Creditable Coverage Notice page.

Do we file if none of our employees are currently Medicare-eligible?

If your plan covers individuals who are or could become Part D-eligible, including dependents, file. When in doubt, file and document your basis for the determination.

Is there a civil penalty for a late or missing CMS disclosure?

CMS does not publish a specific penalty schedule for this employer filing. The practical risks are CMS audit exposure, required corrective action, and, for RDS sponsors, potential denial of the retiree drug subsidy. Align this filing with your participant notices and keep strong records.

Which method should we use in 2026?

See the Determine Part D Creditability page; it covers which method applies for your plan year and what documentation to retain.

  • Multiple options: Determine and report status for each option with Rx (embedded or standalone).
  • RDS vs. non-RDS: RDS sponsors generally rely on actuarial equivalence standards tied to the subsidy; non-RDS plans may use simplified methodologies as allowed.
  • Integrated Rx: Medical plans with embedded Rx count for disclosure; include standalone Rx plans if offered.